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Thus, petitioners have substantiated that they spent $324.99 for
maintenance and repair of the truck.
The deduction for automobile expenses based on the standard
rate may be used only in lieu of all operating and fixed costs of
the automobile allocable to business purposes such as
depreciation, maintenance and repairs, tires, gasoline (including
all taxes thereon), oil, insurance, and license and registration
fees. See sec. 1.274-5(j)(2), Income Tax Regs.; Rev. Proc. 2001-
54, 2001-2 C.B. 530. As stated previously, petitioners are
entitled to a deduction based on the standard rate. This amount
($864.32) exceeds the amount of the deduction to which
petitioners would be entitled for the corroborated maintenance
and repair of the truck ($324.99).
On Schedule F of their 2002 return, petitioners claimed $850
of expenses for purchase of chemicals for use on their farm.
Petitioners’ mileage log, described supra, indicates that
petitioners purchased chemicals from Home Depot on various
occasions in 2002. Petitioners’ bank records establish that
payment was made to Home Depot at or near the date indicated by
petitioners on nine occasions. The total amount of these
purchases was $491. Consequently, we hold that petitioners are
entitled to a deduction of $491 for farm chemicals.
Other amounts petitioners claimed as deductible farm
expenses and disallowed by respondent include custom hire
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