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document that petitioner introduced to support her testimony was
a product registration card from Exmark Manufacturing Co., Inc.,
indicating that petitioner bought a 32-inch mower on May 20,
1995. This document hardly supports a section 179 expense
deduction for 2000. In addition, petitioner’s returns for 1998
and 1999 report the purchase of lawn mowers in the aggregate
amount of exactly $16,000. We are not persuaded that petitioner
spent yet another $5,500 on a lawn mower in 2000.
Although petitioner certainly used a lawn mower(s) in her
business, there is nothing in the record to demonstrate
persuasively that petitioner is entitled to a section 179 expense
deduction for the purchase of a $5,500 lawn mower in 2000.
c. Conclusion
In sum, petitioner did not satisfy her burden of proof as to
either section 179 expense deduction. We therefore hold for
respondent on the section 179 issue as to both the trailer and
the lawn mower.
2. Depreciation Deductions
Petitioner claimed depreciation in the amount of $2,950 on a
Ford F150 truck and depreciation in the amount of $5,000 on a GMC
Suburban. Respondent allowed in full the depreciation deduction
on the Ford; however, respondent disallowed the depreciation
deduction on the Suburban in its entirety on the grounds that
petitioner failed to establish ownership of the vehicle, its
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