Donald Victor Teschner - Page 13

                                       - 13 -                                         

          respondent has allowed petitioner a $3,382 professional supplies            
          deduction and a $2,750 depreciation deduction (calculated by                
          dividing the remaining cost basis of equipment, $13,750,5 by a 5-           
          year life of the asset).  Petitioner has not presented proof or             
          argument to support a deduction in excess of what respondent has            
          allowed.                                                                    
               To support a stage clothes deduction,6 petitioner submitted            
          receipts totaling $695.11, representing purchases of various                
          stage clothes items for which respondent has not allowed any                
          amount.  The receipts reflect the purchases of silk boxers,                 
          leather pants, men’s underwear, hats, and a vest.  Clearly the              
          underwear does not qualify as a business expense.  As to the                
          remaining clothes items, we find that the majority of them are              
          adaptable for general and personal wear and, therefore, are not a           
          deductible employee business expense.  Some of the more “flashy”            
          and “loud” items, however, might not be acceptable ordinary wear.           
          Although the receipts do not indicate which items fall into that            
          category, we allow petitioner a $200 deduction for stage clothes.           
          See Cohan v. Commissioner, 39 F.2d 540 (2d Cir. 1930).                      
               The claimed agent’s commission expense is supported only by            
          petitioner’s testimony and relates to rent payments petitioner              

          5  This number is the original cost basis, $17,132, less the                
          amount respondent conceded as deductible in 1991, $3,382.                   
          6  Petitioner did not claim a separate deduction for stage                  
          clothes but most likely included it as part of another category.            




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  Next

Last modified: May 25, 2011