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various songs or styles that he was to perform. Petitioner was
not reimbursed for any of these expenses.
Prior to joining the Stewart band, petitioner had leased a
house in the Los Angeles area. During 1991, petitioner paid rent
of $920 per month to maintain this house. Petitioner had a
living arrangement with a fellow musician, Jonathan Currie
(Currie), who needed a place to live. Beginning in February
1991, and lasting approximately 2 years, Currie lived in
petitioner’s home and took care of petitioner’s personal affairs
while petitioner was on tour with the Stewart band. In exchange
for this service, Currie received free board and “a little bit of
money”. This arrangement allowed petitioner to maintain his home
and to avoid the hassles of moving.
The amounts claimed by petitioner on his Schedule A and
allowed or disallowed by respondent for the 1991 taxable year are
as follows:
Allowed in
the notice of Conceded
Expense Claimed deficiency by respondent Disallowed
Auto. (local trans.) $3,349 $383-0- $2,966
Depreciation 1,673 1,617 $1,133 (1,077)
Meals & ent. (@ 80%) 3,110 -0- 1,1032,007
Office supplies219 15 118 86
Photography -0- -0- 324 (324)
Prof. development 422 -0- -0-422
Prof. maintenance 3,066 -0- -0-3,066
Prof. supplies 17,329 3,382 -0- 13,947
Maintenance (laundry) 655 728 156(229)
Research 432 -0- 1-0- 432
Telephone 2,398 -0- -0- 2,398
Tools -0- -0- 277 (277)
Travel 15,381 -0- 4,476 10,905
Totals 48,034 6,125 7,587 34,322
1 Respondent’s concession of this expense was included in amounts
allowed for prof. supplies and tools.
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