Beruflich Dokumente
Kultur Dokumente
1
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for 2006, the taxable year in
issue, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
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2006 income tax. The issues2 presented for our consideration are
deductions.
Background
petition was filed. During the 2006 tax year petitioner had
2
Respondent conceded that petitioner is entitled to a $75
deduction for preparation of her tax return.
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connection with her Waterford work were not reimbursed, but those
for United were. For 2006 petitioner earned $24,499 from United
a logo and business cards prepared. The business name she chose
and although the product quality was good, she was unable to
to be profitable.
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employee, expenses.
Item Amount
allowable is $75.
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Discussion
Schedule A or Schedule C.
Amazonia Status
of $268 was less than her expenses, her activity for the year
Schedule C.
Vehicle Expenses--$18,418
petitioner did not keep particularly good records and that fact
weighs heavily against her. The $18,418 claimed on the 2006 tax
for her United vehicle expenses, she is not allowed any deduction
and purpose of each trip. She would drive 50 miles round trip to
miles at the standard mileage rate for her 2006 tax year on
Cellular Phone--$665
that petitioner used her cell phone for employee and Amazonia