- 9 - business purposes, nor did she apportion the expenses between personal and business use. Section 262(b) disallows any deduction for basic telephone service as a personal expense. Because the record does not provide a reasonable basis for estimating the amount attributable to business purposes, see Vanicek v. Commissioner, supra, respondent’s determination on this issue is sustained. E. Rent or Lease of Other Business Property Petitioner claimed a $472 deduction for rent or lease of other business property which respondent disallowed in full. Petitioner did not identify the property in question or how it relates to a trade or business. Respondent’s determination on this issue is sustained. F. Repairs and Maintenance Petitioner claimed a $700 deduction for repairs and maintenance which respondent disallowed in full, but petitioner introduced no evidence to support the claimed deduction. Respondent’s determination on this issue is sustained. G. Car and Truck Expenses Section 274(d) imposes strict substantiation requirements for listed property, travel, entertainment, and meal expenses. Sec. 1.274-5T(a), Temporary Income Tax Regs., 50 Fed. Reg. 46014 (Nov. 6, 1985). Listed property generally includes passengerPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007