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11. Taxes and Licenses
Petitioner deducted $167 for a City of Beverly Hills
business license. Petitioner provided documents establishing
that he paid $156 for the business license. Petitioner did not
provide additional evidence or testimony to establish that he was
entitled to deduct additional amounts for taxes and licenses.
Therefore, petitioner is entitled to a deduction of $156.
12. Travel, Meals, and Entertainment
Petitioner deducted $2,361 for travel and $1,247 for meals
and entertainment. Petitioner provided numerous receipts for
concerts, movies, and sporting events. For example, petitioner
deducted season tickets for a college basketball team. However,
only some of the receipts contained the handwritten name of an
individual.
Travel, meals, and entertainment expenses are subject to the
strict substantiation requirements of section 274(d). None of
the receipts contain a description of the business purpose of the
expense or the business relationship of petitioner to the
individual listed on the receipts. As such, these expenses are
personal in nature and therefore not deductible. Sec. 262(a).
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