- 13 -
c. Travel Expenses
Petitioner claimed deductions of $1,540 for travel expenses.
Petitioner indicated on the spreadsheet, under the category of
miscellaneous, that he paid travel expenses of $897.71 in
connection with Zomans Productions. Petitioner also indicated
that he paid toll charges of $161.05 with his EZ Pass and
attributed half of that amount to Zomans Productions. Petitioner
claims that these travel expenses were for trips to Miami,
Florida, and Ocean City, Maryland, for the purpose of shooting
stock footage for his movie production business.
Petitioner testified that his Miami trip had a “dual role”.
The second purpose of the trip was to attend a student
conference. The student conference was unrelated to petitioner’s
business, but he claims to have shot some footage at the
conference for use in a possible project. Petitioner provided
receipts for the Miami trip but not for the Ocean City trip. The
receipts for Miami show that some of the travel expenses were
incurred by another individual. No information, however, was
provided regarding that individual.
The Court has reviewed petitioner’s evidence and finds that
it is insufficient to satisfy the strict substantiation
requirements of section 274(d). See sec. 1.274-5T(b)(2),
Temporary Income Tax Regs., 50 Fed. Reg. 46014 (Nov. 6, 1985).
Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 NextLast modified: May 25, 2011