Adell Maxie, Jr. - Page 11




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                    requirements of section 162(a).  See Henry v. Commissioner, 36                                                                                         
                    T.C. 879, 884 (1961).                                                                                                                                  
                              Petitioner presented absolutely no evidence, either                                                                                          
                    documentary or by testimony, to substantiate the additional                                                                                            
                    $92.83 of expenses deducted as travel expenses.  Petitioner is                                                                                         
                    not entitled to a deduction for business expenses that are                                                                                             
                    completely unsubstantiated.  Ronnen v. Commissioner, 90 T.C. 74,                                                                                       
                    102 (1988).                                                                                                                                            
                              Accordingly, petitioner is not entitled to business expense                                                                                  
                    deductions on Schedule C of $782 for travel expenses and $60 for                                                                                       
                    meal and entertainment expenses.  Respondent is sustained on this                                                                                      
                    issue.                                                                                                                                                 
                              B.  Business Standard Mileage Rate Expense                                                                                                   
                              The business standard mileage rate in lieu of operating and                                                                                  
                    fixed costs allows the taxpayer to deduct an amount determined by                                                                                      
                    multiplying the business standard mileage rate for the year at                                                                                         
                    issue by the number of miles driven for business purposes.  Rev.                                                                                       
                    Proc. 96-63, 1996-2 C.B. 420.  The business standard mileage rate                                                                                      
                    for 1997 was 31.5 cents per mile.  Id., 1996-2 C.B. at 422.                                                                                            
                              On the barber shop Schedule C, petitioner reported 21,719                                                                                    
                    miles driven for business purposes.  Petitioner claimed a                                                                                              
                    corresponding vehicle expense deduction of $6,841 for business                                                                                         
                    miles, applying the standard mileage rate.  In the Stipulation of                                                                                      
                    Facts, respondent conceded that petitioner is entitled to 20,240                                                                                       





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