- 5 - Respondent disallowed the Schedule C and Schedule A deductions on the grounds that they were not ordinary and necessary, lacked sufficient substantiation, or were personal. Likewise, respondent denied petitioner’s entitlement to head-of- household filing status and the dependency exemption deduction on account of her failure to substantiate that: (1) Her brother lived with her; (2) she provided more than half of his support; and (3) he did not earn more than the statutory amount. At trial, the parties entered into a stipulation wherein petitioner conceded the entire amount of the Schedule A deductions. With respect to the Schedule C deductions, the parties’ concessions are set forth in table 2: Table 2 1999 Schedule C PreviouslyAdditionalPetitioner Deductions Claimed allowed allowed conceded Disputed Legal & professional $147 -- $82 $65 -- Office expenses 5,200 -- 427 1,228 $3,545 Rent 7,883 -- -- 7,883 -- Travel 1,605 $1,605 -- -- -- Meals & entertainment 2,151 -- -- 1,890 261 Utilities 3,120 -- 2,623 497 Business -- meetings 1,221 -- -- 469 752 Business gifts 404 -- -- 242 162 Transportation 1,949 1,949 -- -- -- Cellular- phone/pager 3,692 –- 335 1,515 1,842 Total 27,372 3,554 844 15,915 7,059Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011