T.C. Su m m ary Op i n i o n2 0 2 1 -3

UNITED STATES TAX COURT

AKEEM ADEBAYO SOBOYEDE, Pet i ti o n er v . COM M ISSIONER OF INTERNAL REVENUE, Res po n d en t

Do ck etNo . 1 3 1 46 -1 8 S. Fi l edJ an uary2 6 , 2 0 2 1
.
Ak eem Ad eb ay o So bo y ed e, p ro s e. Cas ey R. Co n rad , fo r res p o n d en t .

Served 01/26/21- 2
- SUM M ARY OPINION 1 GREAVES, Ju d g e: Th i s cas e was h eardp u rs u an tt o th e p ro v i s io n s o f
s ect i on 7 4 6 3 2 o f t h e In t ern al Rev en u e Co d e i n effect wh en th e p et i t i o nwas fi l ed
. Pu rs u an t t o s ect i o n 7 4 6 3(b ), th e d eci s i o n t o b e en t eredi s n o trev i ewab le b y an y
o th er co u rt , an dth i s o p i ni o n s h al l n o t b e t reat ed as p reced en tfo r an y o th er cas e. Res p o n d en td et erm i n eda $ 5 ,5 6 2 d efi ci en cy an da $ 1 ,1 1 2 s ect i on 6 6 6 2 (a)
accu racy -rel at edp en al ty

fo r p et i t i o n er’ s 2 0 1 5 t ax y ear (y ear at i s s u e). Aft er
res p o n d en t’ s co n ces s i o n s , th e i s s u e fo r d eci s i on i s wh ether p et i t io n er i s en t i t l edt o d educt i o n s cl ai m edo n Sch edu l e C, Pro fi to r Lo s s Fro m Bu s i n es s . W e d eci d e t h i s i s su e i n res p o n d en t ’ s fav o r.

1 Th i s cas e was tri edb efo re J u d g e Ro bert P. Ru we o nDecem b er 3 , 2 0 1 9
. Th e Co u rti s s u edan o rd er p ro p o s i n g t o reas s ig nth is cas e t o an o th er ju d i ci al o ffi cer fo r p u rp o s es o f p rep ari n g a s u m m ary o pi ni o n an d en teri n g a d eci s i o nb as ed o n th e reco rdo f t ri al , o r, al t ern at i v el y , al l o wi n g th e p art i es t o req ues ta n ew t ri al
. Th e p art i es co n s en t edt o reas s i g n m en to f t h e cas e. By o rd er d at edAu g us t3 1 , 2 0 2 0 , th i s cas e was s ub m it t edt o J u d g e Trav i s A. Greav es .

2 Un l es s o th erwi s e n o t ed , al l s ect i on referen ces are t o t h e In t ern al Rev en u e Co d e i n effect fo r t h e rel ev an tt i m es , an d al l Ru l e referen ces are t o th e Tax Co u rt Ru l es o f Pract i ce an dPro cedu re. Al l d o l l ar am o u n t s are ro u n d edt o th e n eares t d o l l ar.- 3
- Back gro u n d Th e p art i es fi l eda s t ip ul at i o n o f fact s th ati s i n co rp o rat edb y th i s referen ce. Pet i t io n er res i dedi n M i nn es o t a wh en h e p et i t i o nedth i s Co u rt . Pet i t i o ner i s an at t o rn ey an d i s l i cen s edt o p ract i ce i nb o th M in n es ot a an d W as h i n g t o n, D.C. Duri ng th e y ear at i s s u e p et it i o n er m ai nt ai neds o l o l aw p ract i ces i n M i n n es o t a an d i n th e W as h in g t o n , D.C., area. As id e fro m a 5 4 -d ay tri p t o Ni g eri a, p et i ti o n er d iv i d edh i s t i m e i n2 0 1 5 b et ween th es e t wo l ocat i o n s . Pet i t i o ner al s o u nd ert o o kd o cu m en t rev i ew wo rk t o fi n an ci al ly s u s t ai n h i m s el f du ri n g th e y ear at i s s ue. He recei v ed$ 4 6,1 3 0 i n wag es du ri ng 2 0 1 5 , wh i ch h e rep o rt edo n h i s 2 0 1 5 Fo rm 1 0 4 0, U.S. In d i v i du al In co m e Tax Retu rn , fro m m u l t i pl e co m

p an i es fo r d o cu m en trev i ew wo rk . Of th atam o u nt , $ 3 8 ,5 4 8 was fro m wo rk p erfo rm edi n th e W as h i n gt o n , D.C., area an d$ 7 , 5 8 2 was fro m wo rk p erfo rm edi n M i n nes ot a. Pet i t i o ner fi l edh i s 2 0 1 5 Fo rm 1 0 40 s el ect i n g m arri edfi l in g s ep arat el y
s t atu s. He i n cl u d edwi th th e Fo rm 1 0 4 0 a Sch edu l e C rep o rt in g i n co m e an d
ex p en s es fro m

h i s p ract i ce o f l aw. Onth e Sch edu l e C h e rep o rt ed g ro s s i n co m e o f $ 1 0 ,6 5 0 an dt o t al b u s i n es s ex pen s es o f $ 2 6 ,8 1 6 , wh i ch p ro du ceda n etl o s s o f $ 1 6 ,1 6 6
.- 4
-

Fo l l owi n g an ex am i n at i o n o f p et i t i o n er’ s 2 01 5 Fo rm 1 0 4 0 , res po n d en t d et erm i n edth atp et i t i o n er ei th er fai l edt o s ub s t an t i at e, o r was n o t o th erwi s e
en t i t l edt o d edu ct , m an y o f t h e ex p en s es rep o rt edo nth e Sch edu l e C. Th ereaft er,
res p o n d en t i s s ueda n o t ice o f d efi ci en cy d i s al l o wi n g th e fo l l owi n g am ou n t s th at p et i t i o n er rep o rt edo n h i s Sch edu l e C an dd edu ct edo nh i s 2 0 1 5 Fo rm 1 0 40 : $ 5 ,7 3 4 fo r “ car an dtru ck ” ex p en s es an d$ 1 7 ,5 96 fo r “ o th er” ex pen s es . Sp eci fi cal l y , res p on d en t d i s al l o wedd edu ct io n s fo r th e fo l l o w in g rep o rt ed“ o th er”
ex p en s es : Ex p en se Am o u n t

Ho t el i n M D t o s ee cl i en t 1 $8 ,4 0 0 M N o ffi ce ren t 2 ,4 0 0 In tern et an d p h o n e 2 ,0 0 0 Pap er, s t at i o n ary

[s i c] , i n k 2 76 0 Fl ig ht s 5 0 0 To l l s an d fees 1 ,6 8 2 Park i ng 1 ,2 5 4 CLE cl as s es 6 0 0

1 Th i s ex p en s e i t em

rep res en t s b o th h o t el co s t s an d ap art m en tren t . 2 Res p o n d en terro neo u s l y rep o rt edth i s am o u n tas $ 7 0 0 i n th e p l ead i n g s .- 5
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Res p o n d en tal s o d et erm in eda s ect i o n6 66 2 (a) accu racy -rel at edp en al ty . Th ereaft er, p et it i o n er p et i t i o n edth i s Co u rtfo r red et erm i n at i o no f t h e d efi ci en cy
an d th e p en al ty . 3 Di s cu ss i o n Th e Co m m is s i o n er’ s d et erm i n at i o n s s etfo rt h i na n o t ice o f d efi ci en cy are g en eral l y p res u m edco rrect , an dth e t ax p ay er b ears th e b u rd en o f p ro vi n g th atth e d et erm i n at i o n s are i n erro r. Ru l e 1 4 2 (a); W el ch v . Hel v eri n g , 2 9 0 U.S. 1 1 1 , 1 1 5 (1 9 3 3). Pet i ti o n er d o es n o tco n t en d , an d th e ev i d en ce d o es n o tes t ab li s h , th atth e b u rd eno f p ro of s h i ft s t o res p o nd en tu n d er s ect i o n7 4 9 1(a) as t o an y i s s u e o f fact
. A t ax p ay er m ay

g en eral l y d edu cto rd i n ary

an dn eces s ary

ex p en s es p ai do r i n cu rreddu ri n g th e t ax ab l e y ear i ncarry i n g o na t rad e o r b u s in es s . Sec. 1 6 2 (a); cf. s ec. 2 6 2 (a) (d i s al l o wi n g d edu ct i o n s fo r p ers o n al , l i v i n g , o r fam i l y ex p en s es );
s ec. 1 .1 6 2-2 (e), In co m e Tax Reg s . (co m m u t i n g ex p en s es n o t d edu ct i b l e). Deduct io n s are a m at t er o f l eg i s l at i v e g race; th e t ax p ay er b ears th e b u rd en o f
s ub s t an t i at i n g h is cl ai m edd educt i o n s b y k eep i ng an dp ro duci n g reco rd s s u ffi ci en t t o en ab l e t he Co m

m i ss i o n er t o d et erm i n e t h e co rrect t ax l i ab i l it y . Sec. 6 0 0 1 ;

3 Res p o n d en tco n ced edthe fo l l owi n g am o u n t s : $ 2 ,0 0 0 fo r “ M N Offi ce Ren t,” $ 4 6 0 fo r “ Pap er St at i o n ary [s i c] In k,” $ 5 00 fo r “ Fl i g h t s ,” an d $ 1 ,3 8 0 fo r “ Car an dTru ck ” ex p en s es . Res p o n d en t al s o co n ced edthe s ec. 6 6 6 2(a) accu racy rel at ed p en al ty

i n fu l l
.- 6
-

INDOPCO, In c. v . Co m

m i s s i o ner, 5 0 3 U.S. 7 9 , 8 4 (1 99 2 ); s ec. 1 .6 0 0 1-1 (a), (e), In co m e Tax Reg s . A t ax p ay er m

u s t al s o s at i s fy

th e fo l l o wi n g req u i rem en t s t o d edu ct a t rav el
rel at ed ex p en s e un d er s ect i o n 1 6 2 : (1 ) t h e ex p en s e m u stb e reas o n ab l e an dn o t

“ l av i s h o r ex trav ag an tu n der t h e ci rcu m s t an ces ”; (2 ) t h e ex p en s e m u s t b e i n cu rred

“ wh i l e awayfro m h o m e”; an d (3 ) t h e ex pen s e m u s tb e i ncu rredi nth e p u rs u i to f a trad e o r b u si n es s . Sec. 1 6 2 (a)(2 ); s ee Co m m is s i o n er v . Fl owers , 3 2 6 U.S. 4 6 5 , 4 7 0 (1 94 6 ); s ee al s o Co m m i s s i o n er v . Hei n i n g er, 3 2 0 U.S. 4 6 7 , 4 7 5 (1 9 4 3 ) (ex p l ai n i n g th atwh eth er an ex p en d i tu re fu l fi l l s th es e co nd i ti o n s i s g en eral l y a qu es ti o n o f fact ). M o reo v er, t ax p ay ers m u s tes t ab li s h t h ro u gh ad equ at e reco rd s o r
o th er s u ffi ci en t ev i den ce: (1 ) t h e am o un to f t h e t rav el ex p en s e; (2 ) t h e t i m e an d p l ace o f t h e trav el ; an d(3 ) t h e b u s i n es s p u rp o s e o f t h e t rav el ex p en s e. Sec. 2 7 4(d ). 1
. Lo d g i n g Ex p en s es Pet i t i o ner rep o rt ed$ 8 ,4 00 i nM ary l an d h o t el ex pen s es an dap art m en tren t (M ary lan dl o dg i n g ex p en ses ) o n h i s 2 0 1 5 Sch edu le C. 4 Res p on d en tco n ced edthat

4 Pet i t i on er rep o rt edthe M ary l an dl o d g i ng ex p en s es o nl i n e 2 7a, “ Oth er ex p en s es ”, o f h i s 2 0 1 5 Sch edu le C (as o p p o s edt o l i n e 2 4 a, “ Trav el ”), b u tb o th p art i es ch aract eri zed th os e co s ts as trav el ex p en s es du ri n g t h e p ro ceed i n g s. W e b el i ev e a rech aract eri zat i o n ap p ro p ri at e an dwi l l therefo re treat th e M ary l an d (co n ti n u ed ...)- 7
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p et i t i o n er s ub s t an t i at edas m u ch as $ 7 ,0 7 3 o f t ho s e co s t s b u t co n t en d s th atth e M ary l an dl o d g i ng ex p en s es were n oti n cu rredwh i l e p et i t i o ner was “ away fro m h o m e” as req u iredb y

s ect i o n 1 6 2 (a)(2 ). Sp eci fi cal l y , res p o n d en t arg ues th at M ary l an d , n o t M i n nes ot a, rep res en t edp et i t i o n er’ s t ax h o m e i n2 0 1 5
. A t ax p ay er’ s “ t ax h o m e” fo r p u rp o s es o f s ect io n1 62 (a)(2 ) g en eral l y “ m ean s th e v i ci n i ty

o f t h e t ax p ay er’ s p ri n ci p al p l ace o f em p lo ym en t[o r b u s i nes s ] an dn o t wh ere h i s o r h er p ers o n al res id en ce i s l ocat ed .” M i t ch el l v . Co m m i s s i o ner, 7 4 T.C. 5 7 8 , 5 8 1 (1 9 8 0 ) (em p has i s ad d ed ). W e co n s i d er th e fo l l o wi n g fact o rs i n d et erm i n i n g p et i t i o n er’ s p ri n ci p al p l ace o f b u s in es s : (1 ) wh ere h e s p en tm o re o f h i s t i m e; (2 ) wh ere h e en g ag edi ng reat er b us i n es s act i v i ty ; an d(3 ) wh ere h e d eri v eda g reat er p ro p ort io n o f h i s i n co m e. See, e.g ., M o n t g om ery v . Co m m i s s i o n er, 6 4 T.C. 1 75 , 1 7 9 (1 9 7 5 ), aff’ d , 5 32 F.2 d 1 0 8 8 (6 th Ci r. 1 9 7 6 ). In 2 0 1 5 p et i t i o n er s p en tatl eas t1 6 1 d ay s i nth e W as h i ng t o n , D.C., area, 5 4 n o n wo rk in g d ay s i n Ni g eri a, 5 an datl eas t1 1 5 d ay s i nM i n n es o t a. Ev en i f h e

4 (...co n t in u ed ) l o d g i n g ex p en ses ex cl u s i v el y as trav el ex p en s es t o d et erm i n e wh et h er p et it i o n er m ay d edu ctthem

u n d er s ec. 1 6 2 . See, e.g ., Baro n e v . Co m m is s i o n er, 8 5 T.C. 4 6 2 , 4 6 6 n .4 (1 9 8 5 ) (co n cl u d i n g th atth e t ax p ay er’ s rep o rt ed“ cl o th i n g ex p en se” was “ m o re p ro p erl y ch aract eri zedas a t rav el ex p en s e” fo r p urp o ses o f s ec. 1 6 2 ), aff’ d wi th o u tp ub l i s hedo p i n i o n , 8 0 7 F.2 d 1 77 (9 th Ci r. 1 9 8 6 ).

5 Pet i t i on er t es t i fi edthath e wo rk edrem o t el y wh i l e i nNi g eri a b u tp ro v i d ed

(co n ti n u ed ...)- 8
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s p en t th e rem ai n i n g 3 5 u n acco u n t ed -fo r d ay s i nM i n n es o ta, p et i t i o n er s t il l p h y s i cal l y

s p en tm ore t h an 5 0 % o f h is t o tal wo rk i n g d ay s i nth e W as hi n gt o n , D.C., area i n 2 0 1 5 . Pet i t io ner i n tro du ceds ev eral ex h i b i t s, i n cl u d in g em ai l
co rres p o n d en ce, ATM wi th drawal reco rd s , an dd eb i t cards t at em en ts , i nan effo rt t o es t ab l i s h a g reat er p res en ce i n M i n nes o t a, b u t th e d o cu m en t at i o n as a wh o l e
co n tai n edm at eri al g ap s i n t i m e t h atran g ed fro m d ay s t o week s . Pet i t i o ner’ s t es t i m o ny i n th i s reg ardcarri es n o wei g h ti nth ath e ad m i tt ed u n cert ai n ty as t o h i s
o wnes t i m at es , co n ced edu nex p l ai nederro rs i n h i s o wncal cu l at i o n s, an dm ad e
s t at em en t s th atwere i n co ns i st en twi th h i s o wnex h i b it s . W i th res p ect t o i n co m e earn edi n each l o cat io ndu ri n g 2 01 5 , p et i ti o n er
earn edatl eas t$ 3 8,5 4 8 i n i n co m e rel at edt o h i s wo rki nthe W as h i n gt o n , D.C.,
area as co m

p aredt o $ 7 ,5 8 2 earn edi nM i n n es o t a. Ev en i f t h e en t i re $ 1 0 , 6 5 0 i n g ro s s i n co m e rep o rt edo n p et i t i o n er’ s Sch edu le C was al s o at tri b ut ab l e t o h i s M i n n es o t a p ract i ce, p et i ti o n er s t i l l earn eda g reat er p ort i o n o f h is t o t al i n co m e i n th e W as h i n g t o n , D.C., area du ri n g th e y ear at i s s ue. Fi n al l y , p et i t io n er p ro du ced

5 (...co n t in u ed ) n o v eri fi ab l e ev i d en ce o f an y l eg al wo rkp erfo rm eddu ri n g h is fo rei g n t ri p th at co u ldb e at tri b u tedt o M i n n es o t a. In s t ead , p et i t i o ner’ s t es t i m on y as t o h ow h e s p en t h i s t i m e wo rk i n g rem o t el y i nNi g eri a was u nd ercu ti n m u lt i pl e i n s t an ces b y h i s o wns upp o rt i n g ex h ib it s wh erei nh e ex pres s l y s t at edth ath e “ was n o ten g ag ed i n an y em p l o ym en tdu ri ng th is p eri o do f m y ab s en ce fro m

th e Un i t edSt at es ” an d “ was u nem

p l o y ed ” wh i l e i n Ni g eri a.- 9
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l i tt l e ev i d en ce t o d em o n s trat e t h ath e en g ag edi ng reat er b u si nes s act i v i ty i n M i n n es o t a, ev en th o ug h h e co nt ro ll edthe i n fo rm at i o nn eces s ary t o s ho w s u ch act i vi ty , e.g ., b i l l ab l e h o u r l o g s , s t at em en to f cl i en t ex p en s es , v eri fi ab l e cal en d ar
en tri es an dm eet i n g s , o r o th er cred i b l e co n t em p o ran eo us ev i d en ce. See Ro g ers v . Co m m i s s i o n er, T.C. M em o . 2 0 1 4 -1 4 1 , at* 1 7 (fi nd i ng th atfai l u re t o k eep an d p res en taccu rat e reco rd s “ co u n t s h eav i ly ag ai n sta t ax p ay er’ s at t em p tedp ro o f”). A n arro w ex cep t i on t o th e ab o v e t ax h o m e ru l es m ay n ev ert hel es s ex i s t wh ere t h e t ax p ay er’ s p l ace o f b u s i n es s o r em pl o y m en ti na p art i cu lar l o cat i o ni s

“ t em p o rary ”. No rwo o dv . Co m m i s s i on er, 6 6 T.C. 4 67 , 4 6 9 (1 9 76 ) (ci ti n g Peu ri fo y v . Co m m i s s i o n er, 3 5 8 U.S. 5 9 (1 9 5 8 )). A p l ace o f b u s i n es s o r
em pl o y m en ti s co n si d eredt em

p o raryi f i t“ can b e ex p ect edt o l as t fo r o nl y a s h o rt p eri o do f t im e.” Id
. (qu o t in g Tu ck er v . Co m m is s i o n er, 5 5 T.C. 7 8 3 , 7 8 6 (1 9 7 1 )). Ho wev er, th i s ex cep t i on u n d er No rwo o d d o es n o tap p ly wh ere a t ax p ay er’ s p l ace
o f b u si n es s o r em

p l o ym en tata l o cat io ns ep arat e fro m h i s o r h er p ri n ci p al p l ace o f b u s i n es s i s “ i n d efi n i t e o r i n d et erm i n at e” i n du rat i on as o p p o s edt o t em p orary . See i d . Pet i t i o n er’ s s t at em en t s an ds up p o rt i n g ev i d en ce d o n o t refl ectth ath i s p res en ce i n th e W as h i n g t on , D.C., area was “ t em p o rary ” as h e was n o ti nth e area fo r a s eto r l i m i t edp eri o d b u twas i n s teadi n d efi n it el y wo rk in g th ere i n fu rt h eran ce
o f h i s W as h i n gt on , D.C., i m m ig rat i o np ract i ce.- 1 0 -

Bas edo n th e fo reg oi ng , we co n cl u d e t h atp et i t i o ner’ s p ri n ci p al p l ace o f b u s i n es s , an dtherefo re h i s t ax h o m e du ri ng 2 0 1 5, was M ary l an d . Pet i ti o n er i s th u s n o ten t i t l edt o d edu ctth e $ 8 ,4 0 0 o f M ary l an dl o d g i n g ex p en s es h e rep o rt ed b ecau s e h e was n o t “ away fro m h o m e” wi th i nthe m ean i n g o f s ect i o n1 6 2 (a)(2 ) du ri n g th att i m e. 2
. Tran s p o rt at i o n an d Rem ai n i n g Ex p en ses Pet i t i o ner al s o cl ai m edd edu ct i o n s o nh i s 2 0 1 5 Sch edu l e C fo r th e fo l l o wi n g tran s po rt at i o n -rel at edex p en s es (t ran s p o rt at i o n ex pen s es ): t o l l fees , p ark in g
ex p en s es , an d“ car an d t ru ck ” ex p en s es . To the ex t en tth e t ran s p o rt at io nex p en s es
co n st i tu t eds ect i o n 1 62 (a)(2 ) trav el ex p en s es , p et i t i on er fai l edt o p ro p erl y
s ub s t an t i at e t h em u n d er s ect i o n 2 7 4 (d ). To th e ex t en tth e t ran s p o rt at i on ex p en s es d i dn o t co n s t i tu te s ect i o n 1 6 2 (a)(2 ) t rav el ex pen s es , 6 h e s i m i l arl y fai l edt o
es t ab l i s h h o w th os e i t em s were o rd i naryan dn eces s ary b u si n es s ex pen s es u n d er
s ect i on 1 6 2 (a) (as o p po s edt o n o n d edu ct i b l e p ers o n al ex p en ses u n der s ect i o n2 6 2
o r co m m u t er ex pen s es u n d er s ect i o n1 .1 6 2 -2 (e), In co m e Tax Reg s . ). Pet i ti o n er ad m i t t edi n h i s t es t i m o n y th ath e d i d n otk eep th e n eces s ary d o cu m en t at i o n b ecau s e h e “ d i d n o t kn o w* * * [h e] was g o i n g t o g etau d i t ed .” Pet i t io n er fai l edt o

6 Tran s p o rt at io n ex p en s es i n cu rredwi th o u tthe n eed fo r ei ther “ s l eep o r res t ” are n o tco n s i dered s ec. 1 6 2 (a)(2 ) t rav el ex pen s es . See Un i t edSt at es v . Co rrel l , 3 8 9 U.S. 2 9 9 , 3 0 2 -3 06 (1 9 6 7).- 1 1 -

co m p l y wi th th e ap p ro p ri at e d o cu m en t at i o n req u i rem en t s an dtherefo re m ay n o t d eductth e t ran s p o rt at i on ex p en s es u n d er s ect i on 1 6 2 ex cep tt o t h e ex t en t
res p o n d en t co nced ed
. Pet i t i o ner s im i l arl y

p ro v i d edn o ev i d en ce t o d ocu m en t th e rem ai n i n g d i s p u t edex p en s es (rem ai n i n g ex p en s es ): i n t ern et an d t el ep h o n e s erv i ces , M i n n es o t a o ffi ce ren t , p ap er, s t at i o n ery , i n k , an d CLE cl as s es . Pet i t i on er at t em p t edt o s ub s t an t i at e t h e i n t ern etan dt el ep h o n e ex p en s es b y p ro du ci ng a ch eck i n g acco un ts t at em en ts h o wi n g p aym en t s t o t al i n g $ 1 , 4 8 9 fo r i n t ern etan d t el ep ho n e s erv ices al o ng wi th em ai l s d o cu m en t i n g th ath e u sedb o th s erv i ces fo r b u s i n es s p u rp o s es . Ho wev er, p et i t i o n er t es t i fi edth ath e al so u s edthe i n t ern etan d t el ep ho n e fo r p ers o nal reas o n s , an dn ei th er t h e ch eck i n g acco un ts t at em en tn o r t h e
em ai l s s h o wedth e p reci s e ex p en d i tu res fo r b u s in es s as o p p o s edt o p ers o n al u s e. See Fi ed zi u s zk o v . Co m

m i s s io n er, T.C. M em o . 2 0 1 8 -7 5 , at* 1 6 , aff’ d , 7 9 6 F. Ap p ’ x 9 4 7 (9 th Ci r. 2 0 2 0 ). Pet i t i o ner ag ai n fai ledt o carryh i s b u rd en o f p ro v in g th atth es e co s t s rep res en t edb us i n es s ex p en s es as o p p o sedt o
n o n d edu ct i b l e p ers o nal ex p en s es . See s ec. 2 62 . Acco rd i n g l y , we s u s t ai n
res p o n d en t’ s ad

ju s t m en t s wi th res p ectt o th e rem ai ni n g ex p en s es ex cep tt o th e
ex t en tco n ced edb y

res p o n d en t.- 1 2 -

To refl ectthe fo reg o i n g , Deci s i o n wi ll b e en t eredu n d er Ru l e 1 5 5
.