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B. Property Maintenance and Cleanup Business
1. Section 179 Deductions
Petitioner claimed a $2,000 section 179 expense deduction
for the purchase of a trailer and a $5,500 section 179 expense
deduction for the purchase of a lawn mower. Respondent
disallowed both deductions in their entirety on the grounds that
petitioner failed to establish her cost in the trailer and in the
lawn mower and the date on which each was placed in service.
We have previously discussed the provisions of section 179
so we dispense with that matter.
a. Trailer
At trial, the only document that petitioner introduced
regarding the trailer was a “receipt” that was virtually
indecipherable and therefore not helpful. Petitioner was not
even able to adequately explain the application of the receipt to
the trailer supposedly purchased in 2000. We say “supposedly
purchased in 2000" because the record demonstrates that
petitioner claimed a $2,000 section 179 expense deduction for a
trailer on her Schedule C for 1999, and there is nothing in the
record to demonstrate that petitioner would have needed another
trailer in 2000.
b. Lawn Mower
At trial, petitioner testified that she purchased a 32-inch
walk-behind lawn mower for $5,500 in 2000. However, the only
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