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he paid any such expense. Therefore, we sustain respondent on
this issue.
The “other expenses” deduction of $5,371 included the cost
of a computer and software. Respondent disallowed the $5,371.
However, respondent allowed a depreciation deduction of $1,301
for the computer and software. Petitioner provided no evidence
that he was entitled to a greater deduction than allowed by
respondent, nor did he prove that he properly elected to expense
the computer and software under section 179. Again, we sustain
respondent.
Contentions we have not addressed are irrelevant, moot, or
without merit.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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Last modified: May 25, 2011