- 20 -
Claimed Pager Expenses
A taxpayer is entitled to deduct expenses for the use of a
pager if such expenses constitute ordinary and necessary expenses
paid or incurred during the taxable year in carrying on a trade
or business. Sec. 162(a).
Mr. Shoemaker admitted at trial that during 2002 he used the
pager in question solely to allow Ms. Shoemaker to contact him in
the event of personal emergencies.
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 pager expenses.18
17(...continued)
1.274-5T(b)(6), Temporary Income Tax Regs., 50 Fed. Reg. 46016
(Nov. 6, 1985).
18Assuming arguendo that petitioners had established the
deductibility under sec. 162(a) of the claimed pager expenses,
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 pager expenses for
which they claim a deduction for 2002. In addition to document
one and document two, petitioners rely on two invoices (pager
invoices) totaling $175.76 from All-Ways Communications, LLC, for
pager service charges during 2002. The pager 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 petition-
ers have failed to carry their burden of establishing all of the
elements that they must prove in order to satisfy the require-
ments under sec. 274(d) applicable to the claimed pager expenses.
See sec. 1.274-5T(b)(6), Temporary Income Tax Regs., 50 Fed. Reg.
(continued...)
Page: Previous 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 NextLast modified: May 25, 2011