- 3 - business expense deduction of $2,920.56 under section 162(a) as other expenses for the year 2000.3 Some of the facts were stipulated. Those facts, with the exhibits annexed thereto, are so found and made part hereof. Petitioner’s legal residence at the time the petition was filed was Memphis, Tennessee. At the time of trial, petitioner was employed by the city of Memphis as a firefighter. In addition, petitioner was also employed by the Memphis Housing Authority during the years 2000 and 2001. In his position with the Housing Authority, petitioner patrolled apartments and carried a gun but was unable to make arrests. If a problem occurred, petitioner merely detained the individual or individuals in question and notified the police. During the year 2000, petitioner’s niece, Tymiesha Somerville, moved into his household. She arrived in February after being abandoned by her mother. Although Tymiesha’s grandmother occasionally brought her gifts, petitioner was 3 Generally, the burden of proof is on the taxpayer. Rule 142(a)(1). The burden of proving facts relevant to the deficiency may shift to the Commissioner under sec. 7491(a) if the taxpayer establishes compliance with the requirements of sec. 7491(a)(2)(A) and (B) by substantiating items, maintaining required records, and fully cooperating with the Secretary’s reasonable requests. Prior to trial, petitioner did not cooperate with respondent in producing books and records to substantiate his expenses. All of the concessions by respondent were based on documentation produced by petitioner at trial. The burden of proof, therefore, did not shift to respondent under sec. 7491(a).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011