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of the personal property acquired for use in an active trade or
business. See sec. 179(b)(1), (c), and (d)(1). To qualify as a
valid section 179 election, the election must specify the items
to which the election applies, and the election must be made on
the taxpayer’s return. See sec. 179(c)(1). “Entitlement to the
benefits of section 179 is not automatic. It requires an
affirmative election be attached to the original return or to a
timely filed amended return.” Starr v. Commissioner, T.C. Memo.
1995-190, affd. without published opinion 99 F.3d 1146 (9th Cir.
1996); see Patton v. Commissioner, 116 T.C. 206 (2001); Shores v.
Commissioner, T.C. Memo. 1998-193; sec. 1.179-5(a), Income Tax
Regs. Petitioner failed to make a section 179 election on his
return, and, therefore, he is not entitled to a current deduction
for his facsimile machines.5
7. Travel and Meals
Petitioner deducted $1,600 in 1996 for travel and meals.
Petitioner testified that these expenses related to a trip to
India on which he conducted business but did not have business
meetings. Petitioner did not provide receipts or additional
facts regarding the trip to India.
5 Respondent allowed a depreciation deduction of $138 for
1996 for the facsimile machines. Petitioner did not present any
evidence challenging the amount of the allowed deduction or the
depreciation schedule. As a result, petitioner is deemed to have
conceded this issue. See Rules 142(a), 149(b); Burris v.
Commissioner, T.C. Memo. 2001-49.
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Last modified: May 25, 2011