T.C. Memo. 2005-97
UNITED STATES TAX COURT
JAMES M. AND KAREN K. BARTON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8861-03. Filed May 3, 2005.
E. Rhett Buck, Jr., for petitioners.
W. Lance Stodghill, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined a $6,713 deficiency in
petitioners’ Federal income tax for 2000. After concessions, we
are asked to decide whether petitioners substantiated the amounts
of automobile expenses and entertainment expenses they claimed as
unreimbursed business expenses of James Barton (petitioner). We
hold that they did not.
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