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Shoemaker testified that during 2002 he used Mr. Shoemaker’s cell
phone to call his union hall to obtain job referrals and to
determine the location of his claimed job site locations. Mr.
Shoemaker also admitted at trial that during 2002 he used Mr.
Shoemaker’s cell phone for personal reasons. We found Mr.
Shoemaker’s testimony regarding the extent of his claimed busi-
ness use of Mr. Shoemaker’s cell phone to be vague, general, and
conclusory. Petitioners do not contend, and the record does not
establish, that Ms. Shoemaker used Ms. Shoemaker’s cell phone for
anything other than personal reasons.
On the record before us, we find that petitioners have
failed to carry their burden of establishing that they are enti-
tled for their taxable year 2002 to the deduction under section
162(a) that they claim for cell phone expenses.17
17Assuming arguendo that petitioners had established the
deductibility under sec. 162(a) of the claimed cell phone ex-
penses, they would still have to satisfy the requirements of sec.
274(d). We concluded above that we shall not rely upon document
one or document two to establish petitioners’ position with
respect to any of the claimed expenses, including the cell phone
expenses for which they claim a deduction for 2002. In addition
to document one, document two, and Mr. Shoemaker’s testimony,
petitioners rely on ten invoices (cell phone invoices) totaling
$375.16 from U.S. Cellular for cell phone service charges during
2002. The cell phone invoices do not establish all of the
elements that petitioners must prove in order to satisfy the
requirements under sec. 274(d)(4). See sec. 1.274-5T(b)(6),
Temporary Income Tax Regs., 50 Fed. Reg. 46016 (Nov. 6, 1985).
On the record before us, we find that petitioners have failed to
carry their burden of establishing all of the elements that they
must prove in order to satisfy the requirements under sec. 274(d)
applicable to the claimed expenses deduction for 2002. See sec.
(continued...)
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