Henry A. Rabago - Page 11




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          1997       1998                                                             
               Legal and professional            $2,735     $2,175                    
               Taxes and licenses                   104        193                    
               Telephone                            615        627                    
               Safety equipment                      50         55                    
               Uniforms                             250        265                    
               Union dues                           384        396                    
               Office in the home                 5,574      4,912                    
               Charity                              –-         850                    
          Totals                          $9,712     $9,473                           

               Respondent disallowed all the deductions claimed for lack of           
          substantiation.  The explanatory schedules in the notice of                 
          deficiency state that the deductions were disallowed "because we            
          did not get an answer to our request for information to support             
          your entries."  At trial, petitioner presented no documentation             
          to substantiate any of the expenses shown above.  He admitted               
          that the amounts listed above for charity were for contributions            
          he made to his church, and the legal and professional expenses              
          were incurred in connection with divorce and custody proceedings            
          against his former wife.  These are all personal expenses that              
          are not deductible under section 262.  The Court, however, is               
          satisfied from the record that petitioner incurred expenses for             
          union dues and uniforms.  Pursuant to Cohan v. Commissioner, 39             
          F.2d 540 (2d Cir. 1930), the Court allows petitioner a deduction            
          of $75 for each year for uniforms and the amounts of $384 and               
          $396 claimed on the returns as union dues for 1997 and 1998.  The           
          Court makes no determination whether these allowed amounts will             





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