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2. Internet Design Expenses
Petitioners presented at trial invoices for Web site design
from Nigel Gusdorf of $320 and $1,160, paid April 25 and
September 28, 2001, respectively. On Schedule C of their 2001
joint Form 1040, petitioners claimed and respondent allowed a
deduction of $2,900 for “WEBSITE”. Petitioners failed to show
that the $1,480 in invoices they presented was not included in
their previously allowed deduction. Accordingly, the Court
concludes that petitioners are not entitled to an additional
Schedule C deduction on their 2001 tax return for Web site design
expenses.
3. Travel Expenses
As stated supra, the strict substantiation requirements of
section 274(d) apply to travel expenses. Petitioners presented
invoices from Northwest Airlines and Doubletree Hotel in the
amounts of $221.50 and $458.84, respectively, for a trip to
Columbia, South Carolina, from November 24 to 28, 2001.
Petitioners produced at trial a document, which was previously
given to respondent, entitled “Business Use of Car Tax Year 2001”
that provided “11/24 to 11/28/01 Columbia, S.C. Conducted
Workshop at Black owned bookstore--agreement w/bookstore to carry
books. Airline & Hotel documentation provided.” However, Mrs.
Jackson did not produce the agreement she entered into with the
bookstore.
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Last modified: March 27, 2008