- 7 -
for meals paid for by credit card or cash; (2) copies of receipts
from various retail stores or supermarkets for food, beverages,
and other household items; (3) copies of receipts from golf
courses; (4) copies of receipts from cigar stores and other gift
shops; (5) copies of checking account statements showing payment
for items by debit card; (6) copies of canceled checks; and (7)
spreadsheets which appear to list some of the items reflected in
the first six categories of documents.
We begin by noting that the totals shown on the spreadsheets
for various categories of expenses do not match the deductions
claimed for those expenses on petitioner’s return. Furthermore,
nothing has been submitted that ties the disallowed deductions
to specific copies of receipts, checks, or other documents that
have been admitted into evidence.
Careful review of the restaurant receipts demonstrates many
duplications. The following two examples of such duplications
are representative of many others: (1) The February 15, 2002,
dinner at Saddle Peak Lodge in Calabasas, California, shown on
one receipt for $159.13 that details the items consumed is
duplicated by a receipt for $183.13 that summarizes the amount of
the dinner check, plus tip; and (2) a dinner receipt dated
February 22, 2002, from Café Bellissimo, in Woodland Hills,
California, showing items totaling $49.20 consumed by two
individuals, marked “client meeting--Faupel”, is duplicated on a
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: March 27, 2008