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utilities of $289; and books of $16. These amounts are
deductible under section 162.
Petitioner provided evidence concerning the attempted
creation of his Web site. Because petitioner primarily intended
for the Web site to promote his CAD drafting services, it is a
deductible advertising expense under section 162.
Petitioner has failed to provide any facts concerning the
expenses relating to the following claimed deductions: Rent or
lease of vehicles, machinery, and equipment; rent or lease of
other business property; and repairs or maintenance.
Accordingly, these expenses are disallowed.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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