Victor Woods - Page 4

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          1984).  In addition, under section 280A(c)(1)(A), deductions                
          arising from the use of a dwelling unit that was used by the                
          taxpayer as a residence are generally disallowed unless the                 
          taxpayer proves a portion of the dwelling unit was used                     
          exclusively and regularly as his principal place of business or             
          satisfies another of the exceptions in section 280A(c).                     
               On April 22, 2003, petitioner was served with a pretrial               
          order.  Before the trial, petitioner did not cooperate in                   
          informal discovery by providing respondent with any documentary             
          or written evidence to substantiate his claimed expenses and did            
          not identify any potential witnesses.  In addition, petitioner              
          made no effort to keep respondent informed of his current address           
          and telephone number.  Petitioner did not sign a stipulation of             
          facts until the day of trial.  The stipulation of facts did not             
          address any of the substantiation issues for petitioner’s claimed           
          Schedule C expenses.                                                        
               During the trial, petitioner presented a July 14, 1999,                
          Chicago Tribune newspaper article that discussed petitioner’s               
          background and motivational speeches as an evidentiary                      
          submission.  Petitioner presented no admissible documentary                 
          evidence to substantiate any of the claimed expenses and gave               
          vague and general testimony.                                                
               As to section 274 expenses, petitioner testified that he               
          could recall car payments of approximately $450 per month.                  






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