Julie Pusateri - Page 5

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          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