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sec. 1.274-5T(b)(6)(i)(B), Temporary Income Tax Regs., 50 Fed.
Reg. 46016 (Nov. 6, 1985).
Petitioners offered no testimony regarding their claimed
expenses for the cellular phone. Petitioners did introduce
copies of checks made out to Verizon Wireless totaling $1,250.46,
which is less than the claimed deduction. Petitioners did not
provide any breakdown of the personal versus business use of the
cellular phone. In addition, petitioners failed to introduce any
testimony or evidence to prove that NWA required Mr. Wasik to
have a cellular phone. Petitioners are therefore not entitled to
deduct any cellular phone expenses for 2003.
Equipment Expenses
Petitioners claimed $3,500 of equipment expenses.
Petitioners introduced a Best Buy receipt for a computer for
$1,837 to support their deduction. Petitioners did not introduce
any evidence that NWA required Mr. Wasik to have a computer or
that he used the computer for business purposes. Petitioners
also gave no explanation of what equipment made up the roughly
$1,600 difference between the cost of the computer and the amount
petitioners claimed. Mr. Wasik admitted that the deduction was a
mistake. We conclude that petitioners are not entitled to deduct
$3,500 for equipment.
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