Kliethermes v. United States

OPINION

MARGOLIS, Judge.

This case is before the court on cross motions for summary judgment. Plaintiff appeals a determination of the Internal Revenue Service (“IRS”) that disallowed plaintiff’s deduction of expenses incurred on behalf of an incorporated business. Defendant claims that plaintiff is not entitled to a deduction on his personal income tax return because plaintiff assumed the expenses voluntarily and did not seek reimbursement from the corporation. The parties ask this court to determine taxpayer’s liability with respect to the claimed deduction. After considering the record and…