- 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:
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Last modified: May 25, 2011