Longino v. Comr., T.C. Memo. 2013-80

(petitioner was lawyer and non-custodial parent of children; petitioner not allowed child tax credit and additional child tax credit for year in which children lived with former spouse who had custody because children not "qualifying" children in accordance with I.R.C. Sec. 152(c); no dependency exemption allowed for same tax year because no attached Form 8283 to return or other written declaration of exemption release from former spouse and divorce decree not signed by former spouse; no deduction for telephone expenses allowed attributable to petitioner's business due to lack of substantiation; other claimed business deductions associated with law practice denied due to lack of substantiation; no charitable deduction due to lack of contemporaneous written acknowledgement for contributions above $250; no DPAD allowed for grading and surveying expenses on property claimed to be held for timber harvesting because no timber harvested and, hence, property didn't generate any gross receipts or QPAI; medical expense deductions associated with in vitro fertilization treatments denied for lack of proof that petitioner sterile; deduction denied for payment of child's college tuition and fees due to lack of substantiation; no business mileage deduction allowed due to lack of substantiation; partial deduction allowed for expenses attributable to office in the home - partial denial due to lack of substantiation).

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