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truck expenses, insurance, legal and professional services,
office expenses, supplies, taxes and licenses, travel, meals and
entertainment, and other expenses totaling $21,530. The parties
have jointly stipulated four exhibits, totaling 55 pages,
containing documents that petitioner produced with respect to his
claimed Schedule C expenses. Respectively, the four exhibits
contain documents that petitioner produced with respect to his
claimed Schedule C advertising, car and truck, insurance, travel,
and meals and entertainment expenses. Respondent does not
stipulate that the documents substantiate the claimed expenses.
The documents consist of photocopies of receipts from the U.S.
Postal Service, bills with respect to automobile repairs, the
faces of personal checks, insurance company bills, airline
itineraries, hotel confirmations and bills, a railroad ticket,
account statements from an athletic club and a country club, a
statement from a financial institution, and other miscellaneous
documents. We have examined the documents and, although they
indicate that petitioner spent, or at least was billed for, the
amounts shown, we cannot conclude that any or all of those
amounts were expended in connection with a consulting or any
other business activity of petitioner’s. Indeed, petitioner has
provided no evidence describing any consulting work that he
engaged in during 2000.4 Moreover, in type and amount, the
4 On brief, without reference to anything in the record to
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