- 12 - 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 allPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011