Jerry S. Payne - Page 29

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          IV.  Schedule C Deductions                                                  
               A.  Parking Fees                                                       
               Petitioner’s alleged parking fees constituted cash payments            
          for daily parking in downtown Houston parking lots.  They were              
          incurred in connection with trips to court in pursuance of his              
          litigation practice.  Respondent has denied petitioner’s                    
          deduction of those fees for lack of substantiation.                         
               Based upon petitioner’s testimony that, during the audit               
          years he “handled multiple cases * * * that required * * * [him]            
          to come to court most every day downtown”, we find that the                 
          downtown Houston courthouses in which he litigated constituted              
          regular places of business.                                                 
               It is well settled that the cost of commuting between one’s            
          residence and a regular place of business or employment is a                
          nondeductible personal expense.  Commissioner v. Flowers, 326               
          U.S. 465, 473-474 (1946); sec. 1.162-2(e), Income Tax Regs.; sec.           
          1.262-1(b)(5), Income Tax Regs. Transportation expenses incurred            
          on trips between places of business, however, may be deductible.            
          Steinhort v. Commissioner, 335 F.2d 496, 503-504 (5th Cir. 1964),           
          affg. and remanding T.C. Memo. 1962-233.  Here, the record does             
          not indicate which, if any, of petitioner’s trips to court                  
          represented travel between his office and the courthouse or                 
          between courthouses, nor is any amount associated with such                 
          travel.  Under such circumstances, none of petitioner’s trips to            

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