- 32 -
C. Landscaping
Petitioners seek to deduct under section 162 as business
expenses of Mayor and KareMor charges for landscaping and related
maintenance. Portions of the amounts claimed have been allowed
or conceded by respondent. In support of these deductions, the
record contains principally a number of handwritten invoices
from, and copies of checks made payable to, Audelio Rios, also
known as Delio Rios. Many of the invoices provide few details as
to the work performed, and what notations are included frequently
appear to be written in Spanish. At trial, Mr. Deihl and Mr.
Hartmann testified that Mr. Rios performed landscaping and
maintenance for the corporate property on 24th Street, for
petitioners’ residence, and for the residence of Joe II, which
was located on Mountainview Drive. Certain of the invoices also
contain references to “Biol Dihol” or “3 casas” or “3 houses”,
and respondent argues that Mr. Rios provided services at Bill’s
residence as well.
To the extent that the expenditures were incurred for
landscaping and maintenance on the residential premises of
petitioners and either of their two sons, any deductions are
precluded by section 280A for reasons essentially identical to
those just discussed in connection with the improvements to
petitioners’ home. The definition of “dwelling unit” for
purposes of section 280A includes “other property appurtenant to
Page: Previous 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 NextLast modified: May 25, 2011