- 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 7,059
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011