Carolyn Lamb - Page 11

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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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