T.C. M em o . 2 0 1 8 -5 6

UNITED STATES TAX COURT

BERNARD A. DAVIS AND W ILLETTE T. DAVIS, Pet i t i o ner v . COM M ISSIONER OF INTERNAL REVENUE, Res po n d en t

Do ck etNo . 2 8 3 81 -1 5
. Fi l edAp ri l 2 4 , 2 0 1 8
. Bern ard A. Dav is an dW i l l et t e T. Dav i s , p ro s es e. Bri an A. Pfei fer, fo r res p o n d en t .

M EM ORANDUM FINDINGS OF FACT AND OPINION PUGH, Ju d g e: In a n o t i ce o f d efi ci en cy d at edNo v em b er 2 , 2 0 1 5 , res p o n d en t d et erm i nedth atp et i t i o n ers h ada d efi ci en cy fo r th e 2 01 2 t ax y ear. 1

1 Al l s ect i o n referen ces are t o th e In t ern al Rev enu e Co de i n effect fo r t h e y ear i n i s s u e, an d al l Ru l e referen ces are t o the Tax Co urtRu l es o f Pract ice an d Pro cedure, u n les s o th erwi s e i n d i cat ed . Al l m o n et ary am o u n t s are ro u n d edt o th e n eares td o l l ar.- 2
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[* 2 ] Aft er co n ces si o ns , 2 th e i s su es fo r d eci si o n are (1 ) wh et h er p et it i on ers are
en t i t l edt o d edu ct$ 3 ,0 91 o f ch ari t ab l e co n tri b u t i on s o n th ei r Sch edu l e A, It em i zed Deduct io n s, (2 ) wh eth er p et i ti o n ers are en t i t l edt o d edu ctu n rei m b u rs edb u s i n es s
ex p en s es o n Fo rm

2 1 0 6 -EZ, Un rei m

b u rs ed Em

p l o y ee Bu s i n es s Ex p en ses , an d(3 ) wh et h er p et i ti o n ers are en t i tl edt o d edu ct$ 1 0 9 fo r t ax p rep arat i o n fees
. FINDINGS OF FACT So m e o f t h e fact s h av e b een s ti p u lat ed an dare s o fo u n d. Pet it i o n ers res i d ed i n Fl o ri d a wh en th ei r p et i t i o n was t i m el y fi led
. I. Ch ari t ab l e Co n tri b u t i o ns Pet i t i o ners cl ai m ed $ 3 ,0 9 1 o f ch ari t ab l e co n tri bu t io n d edu ct i o ns t o th e So u th Bro wardCh u rch o f Ch ri s t(Ch u rch ) fo r 2 0 1 2 --i ncl u d i n g $ 1,7 0 0 o f cas h an d $ 1 ,3 9 1 o f n o n cas h co n tri b u t i o n s . Pet i t i o n ers an dan o th er fam i l y fo u n d edth e Ch u rch i n 1 9 9 4 i n p et i t i o ners ’ h o u s e, an d t h ey reg i st eredth e Ch u rch as a n o np ro fi t
co rp o rat i o n i n Fl o ri d a i n 1 9 9 5
. M r. Dav i s was th e Ch u rch ’ s p res i d en tan dth e
s en i o r m i n i s ter. Th e Ch u rch co l l ect edm o n ey an dcl o th i ng t o d on at e t o th e p o o r
an d h el dweek ly

s erv i ces an dfel l o ws h i p u nt i l th e 2 0 08 eco no m i c cri s is fo rcedM r. Dav is t o s eekem

p l o ym en to ut s i d e Fl o ri d a. Th e Ch u rch h adn o b an k acco u n t s i n

2 Res p o n d en tco n ced edth atp et i ti o n ers were en t it l edt o d edu ct$ 7 ,1 1 9 o f m ed i cal an dd en t al ex p en ses fo r m ed i cal an dd en tal i n su ran ce p rem i u m s p ai d du ri n g 2 0 1 2
.- 3
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[* 3 ] 2 0 1 2 an d n o l o n g er h el dweek l y s erv i ces an dco n g reg at i o nal m eet i n gs . Th e
o n l y act i vi t i es o f th e Ch u rch duri n g 2 0 1 2 t h atM r. Dav i s s p eci fi cal l y i d en ti fi ed
co n si s t edo f p et it i o n ers ’ g i vi ng away cl o thi n g an do th er i t em s t o i n d i v i du al s th ey
co n si d eredn eed y . Th e reco rdi n cl u d es a l et t er o n Ch u rch l et t erh ead --d at edAp ri l 1 9 , 2 0 1 3 , an d
s i gn edb y M r. Dav i s --co n fi rm i n g the am o u nt s o f p et i t i o ners ’ cas h an dn o n cas h
co n tri b u t i o n s t o th e Ch u rch i n 2 0 1 2 . Pet i t i o n ers d es cri bedth e n o n cas h
co n tri b u t i o n s as cl o th in g, fo o tw ear, acces s o ri es , an dh o us eh o l di t em s o n th ei r 2 0 1 2 Fo rm

8 2 83 , No ncas h Ch ari t ab l e Co n tri b u ti o n s. II. Un rei m

b u rs edEm

p l o y ee Bu s i n es s Ex p en s es M r. Dav i s wo rk edas a ri g h to f way co ns u l t an tth ro u g h h i s b u si nes s , Dav i s Co n s u l t in g . He was u n ab l e t o fi n dwo rk i n 2 0 1 1 an dwas fo rced t o s earch fo r
wo rko u t s i d e Fl o ri d a i n 2 01 2 . He s i g neda co n tract wi th Bri g g s Fi el dServ i ces (Bri gg s ) i n Den v er, Co l o rad o , t o wo rko n a p ro jectth atl as t edfro m

J an u ary th ro u g h Oct ob er 2 0 1 2
. M r. Dav i s dro v e fro m p et i t io n ers ’ h o m e i n Ho l l ywo o d , Fl o ri da, an d co n t i nu edt o s earch fo r cl i en t s al on g the way , dri v i n g th ro u g h Tex as
an d New M ex i co o n h i s way t o Den v er. Bri g g s p ai dM r. Dav i s $ 30 p er h o u r an d p ro v id edt o h i m

a $ 9 5 p er d i em

an d a $ 2 , 0 00 trav el ad v an ce. Bri g gs al s o rei m b u rs edM r. Dav is fo r $ 8 50 wo rt h o f m i l eag e.- 4
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[* 4 ] Pet i t i o ners rep ort edth atDav is Co n s u lt in g i n cu rred $ 4 9 ,7 2 3 o f b us i n es s
ex p en s es o n th ei r Sch edul e C, Pro fi to r Lo s s Fro m Bu s i n es s . Th i s t o t al i ncl u d es $ 2 7 ,4 3 1 fo r car an dtru ckex p en s es , wh i ch M r. Dav i s cal cu l at edu s i n g h i s m i l eag e
an d g as o l i n e co st s , $ 1 0 ,2 0 0 fo r t rav el ex p en s es , an d $ 5 ,9 84 fo r d edu ct ib l e m eal
an d en t ert ai n m en tex p en s es . Pet i ti o ners al so rep o rt edo n t h ei r Fo rm 2 1 0 6 -EZ $ 2 6 ,9 2 8 o f b u si n es s ex p en s es fo r wh i ch Bri gg s d i dn o trei m b urs e M r. Dav i s . Th i s t o t al i n cl u d es $ 2 5 ,5 3 0 fo r v eh i cl e ex p en s es (m i l eag e), $ 1 2 0 fo r p ark i ng fees , $ 5 5 0 fo r t rav el ex p en s es , $ 2 3 8 fo r m eal s an d en t ert ai n m en t , an d$ 4 9 0 fo r o th er b u s i n es s ex p en s es . Th e u n rei m b u rs edem

p l o y ee b u s i nes s ex p en s es fo r m i leag e, trav el , an d m eal s an den t ert ai n m en tcl ai m edo n p et i t i o n ers ’ 2 0 1 2 Fo rm 2 1 0 6 -EZ al s o were i n cl ud edo n p et it i o n ers ’ 2 01 2 Sch edu l e C. Res po n d en td idn o t d i s al l o w
an y o f t h e d edu ct i o ns p et i t i o ners cl ai m edo n thei r 2 0 1 2 Sch edu l e C. Th e reco rdi n cl u d es s ev eral o f Bri g g s ’ rei m b u rs em en treq u es tfo rm s o n wh i ch M r. Dav i s l i s t eda t o tal o f 1 ,1 1 9 m i l es , o n l y o ne o f wh i ch h as an ap p ro v al
s i gn atu re fro m

Bri g g s , an ds ev eral m o t el recei p t s t o t al i n g cl os e t o $ 6,0 0 0 fo r M r. Dav is ’ acco m

m od at i o n s i n Den v er. Ital s o i n cl u d es recei p t s fo r p ark i n g , wh i ch t o t al $ 40 , an ds ev eral p ag es o f p et i t i o n ers ’ ch eck i ng acco u n ts t at em en t s fo r 2 0 1 2
.- 5
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[* 5 ] III. Pet i t i on ers ’ 2 0 1 2 Tax Retu rn Pet i t i o ners were m arri edan d fi l eda jo i ntFed eral i n co m e t ax return i n 2 0 1 2
. Th ey u s ed Tu rb o Tax s o ft ware t o as s i stth em i n p rep ari ng th ei r 2 0 1 2 t ax retu rn . Pet i t io n ers p ai dTu rb o Tax $ 1 0 9 i n 2 0 1 2
. OPINION I. Bu rd en o f Pro o f Ord i n ari l y , th e b u rd en o f p ro o f i n cas es b efo re t h e Co u rt i s o n th e t ax p ay er. Ru l e 1 4 2 (a)(1 ); W el ch v . Hel v eri n g , 2 9 0 U.S. 1 1 1 , 1 1 5 (1 9 3 3 ). Un d er s ect i o n 7 4 9 1 (a), i n cert ai n ci rcu m s tan ces th e b u rd en o f p ro o f m ay s h i ft fro m

th e t ax p ay er t o the Co m

m i s s io ner. Pet i t i o n ers h av e n o tcl ai m edo r s h o wnth atthey m eetth e
s p eci fi cat i on s o f s ect i o n 7 4 9 1(a) t o s h i ftthe b u rd en o f p ro o f t o res p on d en tas t o
an y rel ev an tfact u al i s s u e. II. Dedu ct i o n s Dedu ct i o n s are a m at t er o f l eg i s l at i v e g race, an da t ax p ay er m u s tp ro v e h i s
o r h er en t i t l em en tt o d edu ct i o ns . INDOPCO, In c. v . Co m m i s s i o n er, 5 0 3 U.S. 7 9 , 8 4 (1 99 2 ); New Co l o n i al Ice Co . v . Hel v eri n g, 2 9 2 U.S. 4 3 5 , 4 40 (1 9 3 4 ). Tax pay ers , therefo re, are req u i redt o s ub st an t i at e ex p en s es u n d erl y i n g each cl ai m edd edu ct i on b y

m ai n tai n i n g reco rd s s u ffi ci en tt o es t ab l i s h th e am o u n to f t h e d educt i o n an d t o en ab l e t h e Co m m i s s i o n er t o d et erm i n e t h e co rrect t ax l i ab i l i ty .- 6
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[* 6 ] Sec. 6 0 0 1 ; Hi g b ee v . Co m m i s s i o n er, 1 1 6 T.C. 4 3 8 , 4 4 0 (2 0 0 1 ). Un d er t h e Co h an ru l e, t h e Co u rtm ay es t i m at e t h e am o u n to f t he ex p en s e i f t h e t ax p ay er i s ab l e t o d em o n st rat e t h ath e o r s h e h as p ai do r i n cu rreda d edu ct ib l e ex p en se b u t
can n ots ub s t an t i at e t h e p reci s e am o u n t , as l o ng as h e o r s h e p ro du ces cred i b l e
ev i d en ce p ro v i d i n g a b as i s fo r t h e Co u rtt o d o s o . Co han v . Co m m i s s i o n er, 3 9 F.2 d5 4 0 , 5 4 4 (2 dCi r. 1 9 30 ). A. Ch ari tab l e Co n tri b u ti o n s Sect io n 1 7 0 (a)(1 ) al lo w s a d educt i o n fo r an y ch ari tab l e co n tri b u t i on m ad e wi th i n th e t ax ab le y ear. If a t ax p ay er m ak es a ch ari t ab le co nt ri bu t i o n o f p ro p ert y
o th er t han m o n ey , th e am o u n to f t h e co n tri b ut i o n i s g en eral l y equ al t o th e fai r
m ark etv al u e o f t h e p ro p ert y atth e t i m e o f t h e co n tri b u ti o n . See s ec. 1 .1 7 0 A1 (c)(1 ), In co m e Tax Reg s . Th e n atu re o f t h e req ui reds ub s t an t i at i o n d ep en d s o n th e v al u e o f t h e co n tri bu t i o n an do n wh et h er t h e co n tri b u t i o n i s o f cas h o r o th er p ro p erty . See s ec. 1 .1 7 0 A-1 3 , In co m e Tax Reg s . Fo r m o net ary

co n tri b u t i o n s , t ax p ay ers m u s tm ai n t ai n can cel edch eck s , recei p t s fro m

the d on ee o rg an i zat i on s s ho wi ng th e d at e an dam o u nto f t h e
co n tri b u t i o n s, o r o th er rel iab l e wri t t en reco rd s s h owi n g t h e n am e o f t h e d o n ee, d at e, an dam o u n to f t h e co n tri b u t i on s . See i d . p ara. (a)(1 ).- 7
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[* 7 ] Un d er s ect i o n 1
. 1 7 0 A-1 3 (b )(1 ), In co m e Tax Reg s ., a t ax p ay er m u s t
m ai n t ai n fo r each n on cas h co n tri b u t i o n a recei p t fro m th e d o n ee o rg an izat i o n
u n l es s d o i n g s o i s i m

p ract i cal . Th e d o n ee recei p tm u s t s h o w: (1 ) t he n am e o f t h e d o n ee o rg an izat i o n; (2 ) t h e d at e an dl o cat i o n o f t he co n tri b ut i o n ; an d(3 ) a d es cri p t io n o f t h e p ro p ert y i n d et ai l reas on ab l y

s u ffi ci en tu n d er th e ci rcu m s t an ces . Id . Th e rel i ab il i ty

o f t h es e reco rd s i s d et erm i n edo n t h e fact s an dci rcu m s t an ces o f each cas e. Id . p ara. (b )(2 )(i ). W e co n s i d er t h e co n t em po ran eo u s n ature o f t h e
reco rd s an dth e reg u l ari ty o f t h e t ax p ay er’ s reco rd k eep i ng p ro cedu res i n m ak i n g th i s d et erm i n at i on , th o u g h o u r co n s i d erat i o n i s n o tl i m i tedt o th o s e fact o rs . Id
. Fu rt h er, n o d edu ct io n i s al l owedfo r “ an y co nt ri bu t i o n o f cl o th i n g o r a h o us eh o l d i t em ” u n l es s s u ch p ro p ert y i s “ i n g o o du s edco n di t i o n o r b et ter.” 3 Sec. 1 7 0 (f)(1 6 )(A). Th e o n l y d ocu m en tat i o n p et i t i on ers o ffered t o s ub st an t i at e t h ei r
co n tri b u t i o n s t o th e Ch u rch i n 2 0 1 2 was a l et t er s i g n edb y M r. Dav i s as th e Ch u rch ’ s p res i d en tan d sen io r m i n i s t er. No to n l y d o es the l et t er fai l t o m eetth e
s ub s t an t i at i o n req u irem en t s fo r b o th cas h co n tri b ut i o n s an d n on cas h co n tri b u t i o n s;

3 Sec. 1 7 0 (f)(1 6)(C) p ro v i d es th atth e req u irem en t th at a co n tri b u t i o n o f cl o th i n g o r h o u s eh ol d p ro p ert y b e i n g o o d u sedco n d i t i o n o r b et t er m ay n o tap p l y wh en th e t ax p ay er i n cl ud es a qu al i fi edap p rai s al o f t he p ro p ert y wi th h is o r h er retu rn , wh i ch was n o td o n e h ere.- 8
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[* 8 ] we al s o fi n dth e l et ter u n rel i ab l e. Th e l et t er was n o t co nt em p o ran eo u s wi t h th e al l eg edco n tri b u t i o n s, an d p et i t i o n ers o ffered n o ev i d en ce atal l o f reg u l ar
reco rd k eep i n g p ro cedu res . Ad d i t i on al l y , we d idn o t fi n d M r. Dav i s ’ t es t i m o n y t o b e cred i b l e o n th i s i s s u e, an dthe fact th atM r. Dav is s i gn edth e l et ter h im sel f wei g h s h eav il y

ag ai n s ti t s rel i ab i l i ty . Fi n al l y , p et i t i o n ers h av e i n tro du ced n o
ev i d en ce reg ard i n g th e co n d i t i on o f t h e cl o th i n g an d h o u s eh o l di t em s th atth ey al l eg ed l y d o nat edt o t he Ch u rch . Rat h er, b as edo n th e reco rd , i tap p ears th at p et i t i o n ers m ay

h av e u s edthei r o th erwi s e i n act i v e ch u rch t o try t o d eductth ei r d i rect g i ft s t o thei r fri en d s . Th erefo re, we s u st ai n res p o nd en t’ s d i sal l o wan ce o f p et i t i o n ers ’ ch ari t ab l e co n tri b u t i o n d edu ct i o n s. B. Un rei m

bu rs edEm

p l o y ee Bu si nes s Ex p en s es Ord i n ary an dn eces s ary

b u s i n es s ex p en s es i n cu rreddu ri n g th e t ax ab l e y ear i n carry i n g o n a t rad e o r b u s i n es s are g en eral ly al l o w edas d edu ct io n s . Sec. 1 6 2 (a). A t ax p ay er’ s u n rei m b u rs edem

p l o y ee b us i n es s ex p en ses are al l o wedas
m i s cel l an eo u s i tem izedd edu ct io n s t o th e ex t en tth ey ex ceed 2 % o f t h e t ax p ay er’ s ad ju s t edg ro ss i nco m e. Sec. 6 7 (a) an d(b ). Cert ai n b us i n es s ex pen s es , i n cl u d i n g th o s e p et i t i o n ers rep o rt ed , are s ub ject t o the h ei g h t en eds ub s t an ti at i o n req u i rem en t s o f s ect i o n 2 7 4 (d ). To m eet th es e
s tri ctreq u i rem en t s , a t ax p ay er m u s ts ub s tan t i at e b y ad equ at e reco rd s o r b y- 9
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[* 9 ] s u ffi ci en tev i d en ce co rro b o rat i n g th e t ax p ay er’ s o wns t at em en t: (1 ) t h e
am ou n to f t h e ex p en s e; (2 ) t h e t i m e an dp l ace o f t h e t rav el o r u se; an d(3 ) t h e b u s i n es s p u rp o s e o f t h e ex p en s e. Sec. 2 7 4(d ). To s ub s t an t i at e b y ad equ at e
reco rd s , th e t ax p ay er m

u s t p ro v i d e: (1 ) an acco u n t b o o k , l o g , o r s i m i l ar reco rd ;
an d (2 ) d o cu m en t ary

ev i d en ce, wh i ch t og et h er are s uffi ci en t t o es t ab l i s h each el em en twi th res p ectt o an ex p en d i tu re. Sec. 1 .2 7 4 -5 T(c)(2 )(i ), Tem p o rary In co m e Tax Reg s ., 5 0 Fed . Reg . 4 6 0 1 7 (No v. 6 , 1 9 8 5). Sect i o n 2 7 4(d ) s up ers ed es th e Co h an ru l e. Sec. 1 .2 7 4-5 T (a), Tem po raryIn co m e Tax Reg s., 5 0 Fed . Reg . 4 6 0 1 4 (No v. 6 , 1 9 8 5 ). W e n eedn o tco ns i d er wh et h er p et i t io n ers m etth e s tri cts ubs t an ti at i o n req u i rem en t s o f s ect i o n 2 7 4 (d ) wi th reg ardt o th ei r rep o rt edu n rei m b u rs ed
em pl o y ee b u s i n es s ex p en s es b ecau s e p et i t i o ners cl ai m edth o s e s am e ex p en s es o n th ei r Sch edu l e C. 4 M r. Dav i s t es t i fi edth ath e o p erat es fo r b u s i n es s p u rp o ses as Dav is Co n s u l t i n g . Pet it i o n ers rep o rt edth e i nco m e th atth ey recei v edan dex p en s es

4 Ev en s o , p et i t i o n ers were u n l i k el y t o h av e s at i s fi edth e requ i rem en t s o f s ec. 2 7 4(d ). Th ey

p ro vi dedn o reco rd s t o s up p ortth e cl ai m edd edu ct i o n fo r m i l eag e; M r. Dav is o n l y

t es t i fi edth ath e n o t edh i s car’ s m i l eag e atth e b eg i n n i n g o f h i s tri p t o Den v er an dth en atth e en d . Th e recei p t s fo r $ 4 0 thatM r. Dav i s p ai d fo r p ark i n g are n o ten o u g h t o s ub st an t i at e t h e $ 1 2 0 o f p ark i n g ex p en s es th ath e rep o rt ed . Li k ewi s e, p et i t io ners ’ ch eck in g acco u n ts t at em en ti s n o t s uffi ci en tt o s h o w th e t o t al am o un to r th e b us i n es s p u rp o s e o f p et i ti o n ers ’ cl ai m edm eal an d en t ert ai n m en tex p en s es . Fi n al ly , p et i t i o n ers p ro v i d edn o s up p o rt i n g d o cu m en t at i o n fo r t h e o th er $ 4 9 0 o f b u s i n es s ex p en ses cl ai m edo n Fo rm 2 1 0 6 -EZ.- 1 0 -

[* 1 0 ] th ey

i n cu rredth ro u gh Dav i s Co n su l t i n g o n th ei r Sch edu l e C. M r. Dav i s t es t i fi edth atth e m il eag e fo r wh i ch p et i t i o n ers cl ai m ed a d edu ct i o n o n th ei r Fo rm 2 1 0 6 -EZ i s i n cl u dedi n th e m i l eag e fo r wh i ch th ey cl ai m eda d edu ct i o n o n th ei r Sch edu l e C. M r. Dav i s fu rt h er t es t i fi edth at th e ex p en s es fo r trav el an d fo r m eal s
an d en t ert ai n m en trep o rt edo n p et i ti o n ers ’ Sch edul e C i n cl u d edth e ex pen s es th at M r. Dav i s i n cu rred wh i l e wo rk i n g fo r Bri gg s . As we n o t edab o ve, res p on d en th as
n o td i s p u t edan y

o f th e ex p en s es th atp et i t i o ners rep ort edo n th ei r Sch edu le C. Pet i t io n ers can n o t b e al l o wedt o d edu ctthe s am e ex p en ses twi ce. See Hu an g v . Co m m i s s i o n er, T.C. M em o . 1 9 9 7 -2 5 7 , s l i p o p . at7 -8 ; Cav al ari s v . Co m m i s s i o n er, T.C. M em o . 1 99 6 -3 0 8 , s l i p o p . at1 2 -1 3 ; Ch eh v . Co m m i s s i o n er, T.C. M em o . 1 9 9 2 -6 5 8 , 1 9 9 2 W L 3 2 36 0 6 , at* 1 2 . Th erefo re, we s us t ai n res p o n d en t ’ s d i s al lo wan ce o f m i s cel l an eo u s i t em i zed d edu ct i o n s fo r M r. Dav i s ’ u nrei m b u rs ed
em pl o y ee b u s i n es s ex p en s es . C. Tax Prep arat i o n Co s t s A t ax p ay er m ay

d edu cto rd i n ary

an d n eces s ary

ex p en ses i n cu rredi n
co n nect io n wi th th e d et erm i n at i o n , co l l ect i o n , an drefu n do f t ax es . Sec. 2 1 2 (3 ). Su ch d edu ct ib l e ex p en ses i ncl u d e ex p en s es i n cu rredi n co n nect i o n wi th t h e p rep arat i o n o f t ax retu rn s . Sec. 1 .2 1 2 -1 (l ), In co m e Tax Reg s .- 1 1 -

[* 1 1 ] M r. Dav i s cred i bl y t es t i fi edattri al th ath e u sedTu rb o Tax s o ft ware t o as s i s t h i m i n p rep ari ng p et i t i o n ers ’ 2 0 1 2 t ax return s , an dth e p art i es s t i p u l at edth at p et i t i o n ers p ai d $ 1 09 fo r Tu rb o Tax s o ftware i n 2 0 1 2 . Acco rd i n gl y , we h o l dth at p et i t i o n ers are en t i t l ed t o a d edu ct i o n o f $ 1 0 9 fo r t ax p rep arat i on fees
. An y co nt en t i o n s we h av e n o tad dres s edwe d eem i rrel ev an t , m o o t, o r
m eri t l es s . 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
.