Michael A. McCann - Page 12




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          petitioner deducted all of the rent, utilities, and telephone               
          expenses for the condominium.  He did not establish that any part           
          of the condominium was used exclusively for business.  See secs.            
          262(b), 280A.                                                               
               Although petitioner’s trial testimony quoted above suggested           
          that “research” would allow him to support the business purpose             
          of various items, his answers to interrogatories compel the                 
          conclusion that he would not and could not do so.  For example,             
          petitioner had been sent interrogatories in which he responded to           
          questions as follows:                                                       
                         (1) How many [Tony Lama] boots were                          
               purchased.                                                             
                         RESPONSE:  Objection.  Vague.  Assumes facts                 
               not in evidence.  Ambiguous.  Requires extensive                       
               clarification.                                                         
                         (2) Provide a list of employees that received                
               boots.                                                                 
                         RESPONSE:  Same objection.                                   
                         (3) What type of boots were purchased.                       
                         RESPONSE:  Same objection.                                   
                    *      *      *      *      *      *      *                       
                    (i) For the amounts for Ticket Master and Ticket                  
               Connection:                                                            
                         (1) How many tickets were purchased.                         
                         RESPONSE:  Objection.  Vague.  Ambiguous.                    
               Grossly multifarious.  Overbroad.  Burdensome.                         
               Impossible to answer based on the way the interrogatory                
               is stated.  Notwithstanding objection, Petitioner only                 
               offers the sufficient factual sworn testimony that all                 





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