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other materials that she used to find out about the latest trends
in the entertainment industry and to obtain information about
directors, producers, and casting people.
In 1991, petitioner received wages from Medcom Billing
Services of $25,157.05 and gross income from K.C. & Co. of
$3,229.75. On the Schedule C, petitioner claimed expenses
related to K.C. & Co. which totaled $26,913.43. In the notice of
deficiency, respondent disallowed all or part of the expenses
claimed, as follows:
Expense Claimed Allowed Disallowed
Advertising $2,500.00 -0- $2,500
Union dues 177.50 $147 30
Education 3,752.00 -0- 3,752
Photos 1,800.00 -0- 1,800
Resumes 53.00 -0- 53
Instrument rental 2,593.00 -0- 2,593
Props/sets 4,270.00 -0- 4,270
Education materials 354.75 -0- 355
Airline tickets 1,553.00 1,243 310
Dry cleaning 46.00 -0- 46
Car and truck 3,422.00 2,910 512
In the stipulation of settled issues and the stipulation of
facts, the parties stipulated that petitioner was entitled to
deduct a total of $3,422 for Schedule C car and truck expenses.
At trial, respondent's counsel stipulated that petitioner was
entitled to deduct an additional $30 for union dues and $310 for
airline tickets. Therefore, these amounts are no longer in
dispute.5
5 We note that petitioner claimed a Schedule C deduction
(continued...)
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