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bowls. However, the receipts do not provide any information as
to the age, quality, or condition of the donated items or any
information as to who valued them or what method was used.
4. Business Deductions
Petitioner reports on the Schedule A attached to the
proposed Form 1040 $9,211 of unreimbursed business expenses.
a. Transportation and Travel Expenses
Petitioner claims that he is entitled to a deduction for
$2,122 of vehicle expenses, $52 of other travel expenses, and
$737 of overnight travel expenses. In 2003, petitioner’s job
required him to go to the post office, the bank, other stores,
meetings, and locations where he was involved with recruiting
potential employees.
As evidence of the claimed expenses, petitioner provided a
receipt for payment for a rental car, some airline boarding
passes, some receipts from hotels, and other miscellaneous
receipts that purport to be from expenses he incurred while
traveling.
b. Business Gifts
Petitioner seeks to deduct $165.14 for business gifts.
Petitioner provided receipts for nine purchases that purport to
be business gifts, but no additional specific information.
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Last modified: November 10, 2007