- 6 -
2000
Schedule C Previously Additional Petitioner
Deductions Claimed allowed allowed conceded Disputed
Advertising $284 $284 -- -- --
Legal &
professional 288 288 -- -- --
Office
expenses 6,701 4,500 -- $2,201 --
Rent 5,223 -- -- 5,223 --
Repairs and
maintenance 215 -- $215 -- --
Travel 987 741 -- 246 --
Meals &
entertainment 2,357 -- -- 1,243 $1,114
Utilities 3,613 2,357 -- 1,256 --
Business
meetings 685 390 -- 295 --
Business gifts 502 -- -- 191 311
Transportation 2,502 -- -- 2,502 --
Cellular-
phone/pager 2,836 2,260 -- 576 --
Subscriptions 36 –- 36 –- –-
Total 26,229 10,820 251 13,733 1,425
Allowing for these concessions, therefore, the Schedule C
deductions that remain in dispute are those taken for: (1)
Office expenses; (2) meals and entertainment expenses; (3)
utilities; (4) business meeting expenses; (5) business gifts; and
(6) use of the cellular phone.
OPINION
At the outset, we note that it is petitioner who bears the
burden of proving that respondent’s determination of income tax
deficiencies is incorrect. See Rule 142(a); Welch v. Helvering,
290 U.S. 111, 115 (1933).3
3 Sec. 7491 does not apply in this case to shift the burden
of proof to respondent because petitioner neither alleged that
sec. 7491 was applicable nor established that she fully complied
with the requirements of sec. 7491(a)(2).
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