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entitled to a vehicle expense deduction of $1,866 for the year at
issue.
B. Production and Management Fees
Petitioner claimed a business expense deduction for
production and management fees in the amount of $999.20 on
Schedule C for the year at issue. At trial, petitioner presented
documentation substantiating $486.70 of the amount claimed. We
are satisfied that the substantiated items are ordinary and
necessary business expenses directly connected with petitioner’s
Schedule C business, as required under section 162(a) and the
regulations thereunder.
Petitioner presented absolutely no evidence, either
documentary or testimonial, to substantiate the additional
$512.50 of expenses claimed. Petitioner is not entitled to a
deduction for business expenses that are completely
unsubstantiated. Ronnen v. Commissioner, 90 T.C. 74, 102 (1988).
Therefore, petitioner is entitled to a Schedule C business
expense deduction only for production and management fees in the
amount of $486.70 for the year at issue.
C. Music Educator and Professional Convention Expense
Petitioner claimed a business expense deduction for music
educator and professional convention expenses in the amount of
$1,381.44 on Schedule C for the year at issue. After
respondent’s concession allowing a deduction of $1,047.49 for
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