- 10 -
status, and that petitioner is not entitled to deduct the
following Schedule C expenses:
Expense 1998 1999
ClaimedAllowed DisallowedClaimedAllowedDisallowed
Advertising $384 -0- $384 $312 -0- $312
-0-5,101
Car and truck expenses 6,763$1,662 6,876 $1,662 5,214
Depreciation 15,935878 5,057 2,858 878 1,980
878-0-
Insurance 1,452 2,180 1,583 2,180 -0-
Mortgage interest-0- -0- -0- 5,651 -0- 5,651
-0--0- -0--0-
Other interest -0- 1,000 -0- 1,000
Legal and professional
services 78 -0- 78 94 -0- 94
78-0- 235 94-0-
Office expense 235 258 258
Rent for other
business property11,774 -0- 11,774 9,127 -0- 9,127
-0-112
Repairs and maintenance 112-0- 191 -0- 191
-0-261 191-0-
Supplies 261 -0- 283 283
261 -0-1,195 283-0-
Taxes and licenses1,195 -0- 1,628 1,628
-0--0-
Travel -0- -0- 185 -0- 185
-0- -0-510 185-0-
Utilities 510 -0- 538 538
510 -0-573 538-0-
Telephone 573 -0- 622 622
573-0- -0--0- 622-0-
Points -0- 1,092 1,092
-0-4,720 224,570 32,298
Total expenses 29,290 4,720 327,578
1 It appears that petitioner transposed this amount, which should have been
$5,953 as claimed on Form 4562, Depreciation and Amortization.
2 The total amount disallowed is $25,280. There is no explanation for this
discrepancy.
3 The total amount disallowed is $28,175. There is no explanation for this
discrepancy.
G. Petition
Petitioner timely filed a petition with the Court disputing
respondent’s determinations. Paragraph 4 of the petition states:
1. I am requesting the “Head of the Household” status
be reinstated! Reason: my father has been disabled
since 1997. Since then he has received less than
$800.00/m in income to live on. Out of this my parents
spend approx. half, $400.00/m on insurance and
medications. With today’s cost of living it is
impossible to even get by on 400 per month, per married
couple. I have been providing shelter and support
since my father became disabled. 2. Please reinstate
my original tax declaration! I have responded in time
to any inquiry that was issued by the IRS. After my
initial responses the IRS changed the accounting to
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