- 10 - Per exam 1,184 2,246 1,953 Adjustment 697 6,832 2,875 A $697 claimed deduction for 1988, which respondent disallowed, was for halogen lighting in petitioner's apartment. The $697 was an unallowable personal expense under section 262. In 1989, petitioner purchased shelving, file cabinets, and a drop-leaf desk from Performance Audio for use in his apartment. These purchases represent personal items that are nondeductible under section 262. In the same year, petitioner bought from House of Music and sought to deduct merchandise costing $5,477.30. Petitioner concedes this item on brief. In 1990, petitioner purchased for use in his home two items from the World of Sound, described on the invoice as "THE AUDIO/VIDEO SPECIALISTS", costing $565.78 and $2,309, respectively. In his brief petitioner concedes $941 previously claimed as office expense for 1990. He has failed to establish that the items purchased were for business use, and not for personal use. Respondent's disallowance of these items is sustained. b. Supplies Respondent made the following adjustments to petitioner's claimed Schedule C "supplies" expenses:Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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