Robert and Cheryl McKeown - Page 16

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          to the strict substantiation requirements.  Sec.                            
          280F(d)(4)(A)(v); Gaylord v. Commissioner, T.C. Memo. 2003-273.             
          A taxpayer must establish the amount of business use and the                
          amount of total use for the property to substantiate the amount             
          of expenses for listed property.  Nitschke v. Commissioner, T.C.            
          Memo. 2000-230; sec. 1.274-5T(b)(6)(i)(B), Temporary Income Tax             
          Regs., 50 Fed. Reg. 46016 (Nov. 6, 1985).  Expenses subject to              
          strict substantiation may not be estimated under the Cohan rule.            
          Sanford v. Commissioner, supra at 827.                                      
               Petitioners did not prove that NWA required Mr. McKeown to             
          have a cellular phone.  Petitioners introduced evidence that NWA            
          required employees to have a telephone, but not necessarily a               
          cellular phone.  Petitioners introduced copies of checks made out           
          to cellular phone providers totaling approximately $2,350 but               
          admitted at trial that they could not explain how they calculated           
          the $1,800 they claimed.  Moreover, the amounts petitioners paid            
          for cellular telephones for 2003 included charges for the                   
          cellular phones used by Mrs. McKeown and petitioners’ daughter.             
          Petitioners did not offer any evidence of how much of the                   
          cellular phone expenses was for Mr. McKeown’s business use and              
          how much for personal use.  Petitioners are therefore not                   
          entitled to deduct any cellular phone expenses for 2003.                    

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