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Advertising...................$416
Dues and publications......... 111
Legal and professional ....... 919
Office expense................ 432
Travel and entertainment...... 693
Utilities and telephone....... 611
Work clothes.................. 473
Security guard................ 183
Petitioners could not substantiate the advertising expense. Under
the category dues and publications, petitioners deducted the dues
paid to petitioners' homeowners association, and amounts paid for
the disposal of household trash. The legal and professional
expense was for a $50 stuffed deerhead that petitioner gave to an
accountant for preparing petitioners' 1979 income tax return, and
$869 of family doctor bills. Petitioners deducted, as office
expense, $198 for cassette tapes and a tape player. They deducted
a $500 color television set and a family trip to Williamsburg,
Virginia, as travel and entertainment. Petitioners deducted home
utility bills under the utilities and telephone category, and a
portion of the deduction was allowed by respondent. Under the
category of work clothes, petitioners deducted personal clothing
purchased by petitioner during 1984. The security guard expense
consisted of dog food and a license for the family dog. In
addition to these Schedule C deductions, petitioners deducted $382,
which was paid for hazard insurance on their home, as a Schedule A
medical and dental expense.
b. 1985 Joint Federal Income Tax Return
Petitioners claimed, among others, the following expenses as
Schedule C deductions on their 1985 return:
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Last modified: May 25, 2011