- 29 -
had engaged in any business activity. Christey v. United States,
841 F.2d 809, 814 (8th Cir. 1988); Moss v. Commissioner, 80 T.C.
1073, 1078 (1983), affd. 758 F.2d 211 (7th Cir. 1985). In order
for personal living expenses to qualify as a deductible business
expense under section 162(a), the taxpayer must demonstrate that
the expenses were different from, or in excess of, what he would
have spent for personal purposes. Sutter v. Commissioner, 21
T.C. 170, 173 (1953). Petitioners did not produce any bills,
canceled checks, or testimony to substantiate any portion of the
expenses that relates to Mr. Weeldreyer’s separate farming
business. Thus, petitioners have failed to establish that the
Weeldreyers are entitled to a deduction for any portion of the
expenses under section 162.12
4. Rental Value of Residence
The Weeldreyers leased the Weeldreyer farm, including the
farmhouse, from Dreyer Farms. Dreyer Farms received rent in the
form of 40 percent of the crops grown on the farm. The
12Except as otherwise provided, an individual is not allowed
a deduction with respect to the use of a dwelling unit that is
used by the individual as a residence. Sec. 280A(a). The
individual may, however, deduct expenses allocable to portions of
the dwelling that are exclusively used for business purposes.
Sec. 280A(c). The Weeldreyers did not argue that their housing
expenses are deductible under sec. 280A. Therefore, we do not
address the question of whether certain portions of their housing
expenses may be deductible under that section. We note, however,
that the Weeldreyers have made no showing that the farmhouse, or
any portion thereof, was used exclusively for business purposes.
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