In Matter of John and Jill Miskanic, DTA No. 826550 (N.Y.S. Div. of Tax App., Sept. 15, 2016), a New York
State Administrative Law Judge upheld the Department's denial of deductions claimed for business expenses under the personal income tax. Although the Miskanics claimed deductions for expenses arising from the operation of a business named "Jack in the Box Entertainment, Inc.," which they said was engaged in entertainment management, the ALJ found that they had failed to submit sufficient records demonstrating that the claimed expenses were in fact business related rather than personal. The ALJ determined that the only records offered were bank records showing withdrawals from a personal bank account, which failed to demonstrate even how the funds were actually used, much less that they were incurred for properly deductible business expenses.