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and the cost of social activities. For instance, in 1991
petitioner photographed the wedding of certain friends in Los
Angeles, making five trips from her home in Soquel, 340 miles
away. On at least four of the trips, petitioner stayed in Los
Angeles several days, apparently with her parents, who resided in
Los Angeles. One of the trips was made so that petitioner could
personally deliver, as opposed to mailing, developed photographs
of the wedding.2 Petitioner also admits that she deducted the
cost of the gift, card, and ribbon purchased for the wedding
couple, and deducted her cost of a meal attended by the couple,
her father, mother, brother, and brother's fiancee. Petitioner
has not suggested that she would not have attended the wedding if
she had not been engaged to photograph it.
On another occasion, petitioner also received $50 for
photographic work, yet admits that she deducted a $54.19 grocery
bill that she claimed related to the work. Petitioner also
admits that she deducted the cost of: (1) Groceries, (2) a
watchband, (3) removing infested trees from her yard, (4)
recordings of bands that she photographed, and (5) an automobile
club membership. Petitioner also admits she deducted the cost of
a trip to Disneyland with her cousin and cousin's husband, and
the cost of tickets to a concert she attended with her cousin and
persons described as "clients". Although petitioner claims that
2 Petitioner testified that she had agreed to personally
deliver the photographs, instead of mailing them.
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