- 12 -
Mr. Swagler testified that the food fund into which he
contributed was optional and voluntary. As such, his payments
into that fund are personal expenses and are not deductible.
2. Miscellaneous Expenses
a. Phone and Pager Expenses
Cellular phones and pagers are included in the definition of
listed property for purposes of section 274(d)(4) and are subject
to its strict substantiation requirements. Petitioners submitted
copies of three checks drawn on their account and payable to
Cellular One. However, there is nothing on the check copies that
shows the expenditures were business-related, and petitioners
were unable to provide any other evidence or documentation
substantiating their cellular phone and pager expenses as
deductible items. Respondent's disallowance is sustained.
b. Other Expenses
Petitioners did not provide any evidence or testimony
pertaining to their claimed expenses for tools, professional
publications, uniforms and related cleaning expenses, or
professional dues. Respondent allowed $200 as a reasonable
allowance for these expenses. Because petitioners have failed to
prove that the determination is erroneous, the Court sustains
respondent on this issue.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011