Emmanuel M. and Blessing N. Nwankwo - Page 19

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          receipts, and they did not testify that the receipts in question            
          were no longer available.  Rather, petitioners maintained that              
          the agent simply and flatly refused to consider any of the                  
          receipts they brought with them to the examination.  Petitioners            
          then produced at trial photocopies of approximately 25 receipts             
          (some from automotive shops, some from taxable year 2003 and                
          later, and others, unreadable) that they claimed were reflective            
          of the receipts contained in the bag presented at the                       
          examination.  These documents were received into evidence.                  
               We cannot tell from the record whether any of the                      
          photocopied receipts for taxable year 2002 as provided by                   
          petitioners were a part of the amounts disallowed by respondent.            
          Irrespective, we are ultimately unpersuaded that the agent at               
          examination flatly refused to look at any of the documentation              
          petitioners purportedly provided to her.  Moreover, we note that            
          respondent disallowed the amounts claimed by petitioners based on           
          a lack of supporting documentation “as of 8-12-04.”  Petitioners            
          concede that they were not in possession of any of their receipts           
          from 2002 on August 12, 2004.  We must therefore conclude that              
          petitioners have failed to establish that these expenses were, in           
          fact, paid or incurred in the course of Mr. Nwankwo’s trucking              
          business in 2002.                                                           
               With respect to the disallowed deductions for uniforms and             
          cleaning expenses, Mr. Nwankwo testified that the uniforms and              






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