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It appears that petitioners claimed the $288 expense for
professional publications twice. It was claimed once on Mrs.
Swagler's Form 2106, where it was included in the total. It was
claimed again on a supplemental schedule as an expense added to
the total expenses of both Mr. and Mrs. Swagler's Forms 2106.
Additionally, petitioners claimed that they spent $115 for a
phone. They presented three checks payable to Cellular One to
show they had incurred the expense. The checks, however, did not
bear any indication of a business use for the phone.
Respondent allowed petitioners $975 of the total $2,034 for
Mr. Swagler's vehicle expenses and all $380 in parking and toll
fee expenses and disallowed the remaining $4,877 due to lack of
substantiation.
b. Miscellaneous Expenses
Petitioners reported miscellaneous expenses including tax
preparation fees in the amount of $150 and other expenses in the
amount of $2,004. The other expenses are as follows: $38 in
fire service union dues, $470 in carpenter union dues, $422 for
uniforms, $389 for uniform cleaning, $100 for use of a pager,
$480 for use of a mobile phone, and $105 for required tools.
Respondent allowed $150 for the tax preparation fees, $470 in
carpenter union dues, and an additional $200 as a reasonable
allowance for the remaining expenses. Respondent disallowed the
remainder due to lack of substantiation.
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