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evidence presented. Rule 142(a); Welch v. Helvering, supra at
115.
The evidence does not support a finding that deductions
relating to the cottages are ordinary and necessary. While it
may be helpful to petitioner’s job as a fundraiser to have
lodging available for donors and scientists during events in
Maine, it is not common or appropriate for a fundraiser or an
employee of a medical school to purchase and maintain real
property for that purpose.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011