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depreciation expense deducted on Schedule C. Petitioner also
failed to provide substantiation that she was entitled to claim a
dependency exemption for Melissa. Therefore, we sustain the
negligence penalty with respect to the underpayment attributable
to respondent’s denial of those deductions. See Higbee v.
Commissioner, 116 T.C. at 449; see also Perrah v. Commissioner,
T.C. Memo. 2002-283.
Decision will be entered
under Rule 155.
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