June 15, 2016 2:44 pm -


The information comes from rulings in two tax appeals that Trump filed in the 1990s, cases he lost.

Trump’s 1984 federal income tax return included a Schedule C, the form used by sole proprietors, the decision in the first case shows.
Trump listed no income on that form, yet he deducted $626,264 as expenses. His New York City tax return also showed no income, but listed slightly less in expenses: $619,227.

No receipts, invoices, or other documentation were provided when Trump was under audit or during his appeal from what he argued was an unfair demand for more tax.

“The record does not explain how Petitioner [Trump] had significant expenses without any concomitant income from his consulting business,” wrote H. Gregory Tillman, the city administrative law judge who heard the case on April 29 and May 28 of 1992…

The second case was before the New York State Division of Tax Appeals in 1994 and concerned taxes on profits from selling units in an East 61st Street apartment building which was 90 percent owned by Trump, with his brother Robert and aide Louise Sunshine splitting the remaining share.

Again the issue was 1984 deductions Trump took without providing any documentation to auditors or when Frank W. Barrie, a state administrative law judge, heard his appeal.

It was in this appeal that the record shows Trump paid no income tax in 1984.




D.B. Hirsch
D.B. Hirsch is a political activist, news junkie, and retired ad copy writer and spin doctor. He lives in Brooklyn, New York.