- 17 - Petitioner failed to provide any evidence as to the amounts of the expenses, the times and places where they were incurred, and their business purposes. See sec. 274(d). Therefore, petitioner is not entitled to a deduction in excess of the amount allowed by respondent. To reflect the foregoing, Decision will be entered for respondent.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
Last modified: May 25, 2011