Christopher D. and Kristie M. Farran - Page 18
- 18 -
petitioners introduced is inadequate. Petitioners are therefore
not entitled to deduct any amount for depreciation.
Personal Property Taxes
Petitioners claimed $227 of personal property taxes for
2003, and respondent concedes that petitioners are entitled to
deduct $217 of these taxes. Petitioners have presented no
argument or evidence regarding the additional $10 in personal
property taxes. We conclude that petitioners are not entitled to
deduct the additional $10 in personal property taxes for 2003.
Petitioners claimed $64 for supplies in 2003. Petitioners
introduced several receipts to support their claimed expenses for
supplies. Several of the receipts petitioners introduced,
however, appear to be for traveling expenses such as hotels,
parking, and tolls, not supplies. Moreover, the receipts that do
not appear to be for traveling expenses are illegible.
Petitioners introduced no testimony to explain what supplies
petitioners needed for their jobs and what specific supplies
petitioners sought to deduct. We conclude that petitioners have
failed to substantiate their expenses for supplies and are not
entitled to deduct any amount for supplies in 2003.
Petitioners claimed $8 for parking in 2003. Petitioners
submitted a receipt for $5 for parking at Boston Logan
Page: 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25
Last modified: November 10, 2007