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Soholt testified that they calculated the business portion of
their telephone expenses by determining the cost of the second
telephone line for their home that Mr. Soholt used for business.
Petitioners then added the cost of certain features on their
personal telephone line, such as call waiting, caller ID, and
voice messaging. Mr. Soholt used the calling cards to call
clients long distance.
The parties’ stipulation and petitioners’ substantiation and
testimony regarding this issue do not fully explain how
petitioners derived the $912 of telephone expenses they claimed
for 2003. Petitioners’ documentation and testimony regarding the
amount of charges attributable to the business telephone line is
unclear. Although we are permitted to estimate the business
portion of the telephone expenses under the Cohan rule,
petitioners have given us no basis for such an estimate. The
only thing petitioners have established is that Mr. Soholt used
calling cards to call clients long distance, and we find their
substantiation credible on this point. Petitioners are therefore
entitled to deduct $55 for calling cards.
Uniform Cleaning Expenses
Petitioners claimed $303 for cleaning expenses for Mrs.
Soholt’s NWA uniforms. Expenses for uniforms are deductible if
the uniforms are of a type specifically required as a condition
of employment, the uniforms are not adaptable to general use as
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