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Entertainment, gifts $ 193
Automobile expenses 1,950
Travel 316
2,459
None of these expenses were deducted by petitioner on Schedule C
of his return.
Respondent reviewed the Form 2106, Employee Business
Expenses, attached to petitioner’s 1998 return to support the
$4,007 automobile deduction claimed on Schedule A. On that form,
petitioner reported 4,138 miles driven at $.325 per mile for an
amount of $1,345. Petitioner also reported actual automobile
expenses of $2,662 for a total of $4,007. For reasons not
appearing in the record, respondent determined that petitioner
was entitled to an automobile expense deduction of $1,950, based
upon 6,000 miles traveled at the standard mileage rate of $.325
per mile for 1998.
Petitioner claimed an advertising expense deduction of $450
on his 1998 Schedule C. Petitioner informs us that he made signs
that he placed in the windows of various stores to advertise
goods that he held for sale. He submitted no evidence either
that he spent $450 to produce the signs or that he paid $450 to
display them in the various store windows. Respondent is
sustained on this issue.
Petitioner claimed a $403 depreciation expense deduction on
his 1998 Schedule C. He admitted at trial that he was not
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