- 65 -
Although we are permitted in certain circumstances to
estimate a deductible amount, Cohan v. Commissioner, 39 F.2d 540,
543-544 (2d Cir. 1930), we can only do so when the taxpayer
provides evidence sufficient to establish a rational basis upon
which an estimate can be made, Vanicek v. Commissioner, 85 T.C.
731, 743 (1985). In this case, even assuming that all other
requirements for deductibility under section 213 have been
established, petitioners have failed to provide evidence upon
which we can make a rational estimate. Additionally, we note
that the facilities were available for recreational use by
petitioners and their family, and petitioners have failed to
establish what portion of Mr. Baker’s use was for medical
purposes. Accordingly, we hold that petitioners are not entitled
to deductions for Mr. Baker’s use of the pool, spa, and exercise
facilities.
Contentions we have not addressed are moot, irrelevant, or
meritless. To reflect the foregoing,
Decision will be entered
under Rule 155.
Page: Previous 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 NextLast modified: May 25, 2011