- 15 -
the books I've bought that aren’t television
criticism: they've still informed my criticism of
the television. ... Oh!--and the chair I sit in,
of course: very important what your posture is when
you criticize a television. And the food I eat--
which literally makes up the cells that form the
critic of the television....
Kornbluth, supra.
Petitioner has fallen victim--at least at times--to this
fever, claiming many quotidian activities, such as reading
newspapers and renting movies, to be “business-related”. He is,
at some level of abstraction, no doubt correct. But we must
administer the tax laws as they are. Having decided that
petitioner intended to profit from his playwriting, we must sift
through the specific deductions that he claims so as to determine
their allowability.
Petitioner’s Schedule C deductions fall into fifteen
categories, named as follows on the 1997 return:20 (1) mileage;
(2) automobile depreciation; (3) interest; (4) legal and
professional services; (5) supplies; (6) travel; (7) books,
recordings, and video; (8) “business cellular;” (9) Internet;
(10) software; (11) “tickets to various performances, viewing;”
(12) “the business portion of phone expense (70 percent);”
(13) “miscellaneous from cash (ATM);” (14) periodicals; and
20 Unfortunately, the categories in petitioner’s posttrial
submission do not match the categories on the return. We discuss
the categories as they appear on the return.
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