- 5 -
Seminars 525 495
Telephone 403
Visa/Mastercard 216
Certification _______ 100
Total Expenses $17,113 $6,274
Schedule C-2
Expenses Expenses
Claimed Substantiated
Advertising $ 5,178 $5,078
Bad debt 203
Car 3,500
Legal & professional
services 950 500
Rent-other business
property 1,000
Supplies 2,047
Taxes & licenses 133
Meals & entertainment 162 162
Utilities 271 242
Computer expenses 1,698 1,348
Bank fees 122 122
Law book 47
Depreciation 227
Business license fees _______ 133
Total Expenses $15,264 $7,859
On her Schedule C-1, petitioner claimed rental expenses of
$1,600 and $6,720 for a total of $8,320. Petitioner admitted
that she did not pay the $1,600 rental expense on machinery.
Petitioner also admitted that she did not pay $6,720 for rent for
the use of her husband's office. In short, petitioner did not
pay the $8,320 deducted by her on the Schedule C-1. Except to
the extent the parties stipulated that the expenses were
substantiated, respondent's disallowances of the Schedule C-1 and
Schedule C-2 deductions are sustained.
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Last modified: May 25, 2011