John Gallo - Page 14

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               Moreover, it is irrelevant whether petitioner claims the               
          deduction under section 212 if it is not allowable under section            
          162.  It is well established that a taxpayer is not entitled to a           
          home office expense deduction for a section 212 activity that               
          does not rise to the level of a trade or business within the                
          meaning of section 162.  Moller v. United States, 721 F.2d 810,             
          813 (Fed. Cir. 1983); Curphey v. Commissioner, 73 T.C. 766, 770             
               The second item, petitioner’s expenditure of $35 for                   
          maintenance of his Keogh plan, would not be an expense of                   
          carrying on petitioner’s paralegal activity but would be                    
          deductible under section 212 as a Schedule A itemized deduction.            
          See Rev. Rul. 84-146, 1984-2 C.B. 61.                                       
               In his reply brief, petitioner alleges that if the Court               
          sustains the disallowance of some of the claimed expenses, he has           
          additional unclaimed expenses as an offset.  Attached to the                
          reply brief were copies of numerous documents which were not                
          offered at trial.  Petitioner contends that he is entitled to               
          claim the additional expenses under Rule 155.  Petitioner is                
          wrong.  The time for presenting evidence is at trial.  Generally,           
          the Court does not try a case piecemeal.  New issues may not be             
          raised after the trial has been concluded and the record closed.            
          Moreover, evidence may not be submitted or attached to posttrial            

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