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these records what types of items petitioners purchased.
Additionally, other than handwritten notations on some of the
receipts and cash register tapes, petitioners failed to offer any
evidence linking any of the expenses to the rental properties.
The Court holds that petitioners offered no evidence that
supports deductions in excess of the amounts allowed by
respondent. Therefore, the Court sustains respondent on this
issue.
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