- 7 -
law practice courting high-profile clients who need to be “wined
and dined” is insufficient evidence to substantiate the amount he
claims. Accordingly, we sustain respondent’s disallowance of
petitioner’s other miscellaneous deductions.
Finally, with regard to the disallowance of other expenses
for books, fees, seminars, and dues in the amount of $5,700,
petitioner has failed to offer any evidence with regard to these
expenses; therefore, we sustain respondent’s total disallowance.
Based on the foregoing,
Decision will be entered
under Rule 155.
Page: Previous 1 2 3 4 5 6 7 8
Last modified: November 10, 2007