- 10 -
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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Last modified: May 25, 2011