Howard K. Hager - Page 14




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          satisfied.  Id.  And if only one of the uses qualifies, then the            
          expenses attributable to that use are not deductible even if the            
          other uses are business related.  Id.                                       
                    1.  Other Business Property as a Section 280A Expense             
               Petitioner’s evidence consisted of the spreadsheet listing             
          the numbers he put on his return, three canceled checks for rent            
          paid for September through December at $1,050 per month, a                  
          current photograph of some equipment, a diagram showing the                 
          location of his equipment, furniture, files, and storage; a                 
          letter from Cortelco’s vice president of finance and                        
          administration and chief financial officer, and petitioner’s own            
          testimony.                                                                  
               Petitioner testified that he and his wife never dined in the           
          dining room because they had an outside deck to dine on.  The               
          table was designed for dining, but it was not used for that                 
          purpose, he testified.  According to petitioner, they ate out               
          most of the time, and his wife never cooked in the kitchen.  The            
          Court finds that this portion of petitioner’s testimony is                  
          self-serving, and we simply do not accept it.  See Geiger v.                
          Commissioner, 440 F.2d 688, 689 (9th Cir. 1971), affg. per curiam           
          T.C. Memo. 1969-159; Urban Redev. Corp. v. Commissioner, 294 F.2d           
          328, 332 (4th Cir. 1961), affg. 34 T.C. 845 (1960).                         
               Petitioner also testified that both he and his wife slept in           
          the bedroom and that he used his computer equipment and his                 







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