- 19 -
13. Utilities
Petitioner deducted $5,206 for utilities. At trial,
petitioner testified that the expense relates to power and
telephone expenses. Some of the telephone expenses relate to
petitioner’s use of a cellular phone. A cellular phone is a
listed property, and expenses related to a cellular phone are
subject to the strict substantiation requirements of section
274(d).
Petitioner did not provide any evidence to establish that
the utility expenses related to either BHTC or BHSMM. As to the
cellular phone expenses, petitioner failed to meet the
requirements of section 274(d). Therefore, we sustain
respondent’s determination.
14. Wages
Petitioner deducted $250 for wages. Petitioner testified
that he paid his former wife for typing services. However,
petitioner did not provide documents or other evidence to
corroborate his testimony. Petitioner failed to provide the
Court with evidence sufficient to establish a rational basis upon
which an estimate can be made. We sustain respondent’s
determination.
15. Other Expenses
Petitioner deducted other expenses of $137 for newspapers
and professional magazines and $288 for bank service charges.
Page: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 NextLast modified: May 25, 2011