Napkins Aren’t Receipts

Apparently lawyers can’t talk their way out of everything. One attorney attempted to deduct self-generated, handwritten receipts, which I imagine were in crayon on the back of his used Famous Dave’s napkins. He not only couldn’t provide any receipts of purchase, he couldn’t provide any credit card statements, or any third party generated proof at all.

So let that be a lesson to all of you who buy your lawyering material at garage sales or in the black market. At the very least, bring a Notary along into your underworld shopping sprees. I bet the under-the-table laptop dealers would be more than happy to sign an affidavit that they sold you a computer in exchange for unmarked bills.

(Case V.M. Gordkhovsky, TC Memo. 2012-206. Photo by Steve Punter)