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$2,555 and $683, respectively, for 1997. Accordingly, the
portions of the mortgage interest and real estate taxes that are
allocable to the portion of petitioner’s marital home devoted to
his home office during the period from January 1 through July 25,
1997, are expenses in connection with the business use of his
home and deductible on Schedule C.8
Petitioner claimed a deduction for utilities as part of his
deduction for the business use of his home and also as a separate
expense on the Schedule C. Petitioner failed to explain why he
deducted the same item twice or that the items are not, in fact,
duplications. The deduction for utilities is allowed as an
expense with respect to the home office only.
Petitioner has not substantiated his basis in the marital
home, the casualty loss, or the insurance. Accordingly, the home
office expense deduction with respect to these items is
disallowed.
D. Office Expense, Supplies, Taxes and Licenses,
Utilities, and Other Expenses
We are satisfied that petitioner has provided credible
evidence relating to the following CAD drafting expenses: Office
expenses of $57; supplies of $181; taxes and licenses of $90;
8 The remaining portion of the mortgage interest and real
estate taxes may be deductible by petitioner under sec. 163(h)(3)
and sec. 164(a)(1), respectively.
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