Valerie Jean Genck - Page 8

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          office is properly treated as her primary place of business as              
          the band manager, it follows that the claimed transportation                
          expenses are not commuting expenses and may therefore be                    
          deductible under section 162(a) as travel expenses between places           
          of business.  Curphey v. Commissioner, 73 T.C. 766, 777-778                 
          (1980); Kahaku v. Commissioner, T.C. Memo. 1990-34.                         
          Insurance                                                                   
               Petitioner claimed a deduction for insurance paid in the               
          amount of $210.  She testified that the claimed expense                     
          represents the amount paid by her for car insurance.  However,              
          petitioner failed to address whether such amount was allocated              
          according to her business and personal use of the car.  We                  
          therefore hold that petitioner is not entitled to the claimed               
          insurance deduction of $210.                                                
          Meals and Entertainment                                                     
               Petitioner claimed a deduction for meals and entertainment             
          in the amount of $1,050.40 after accounting for certain                     
          limitations.  The amount claimed consists of the per diem                   
          allowance for meals paid for by petitioner while she was                    
          performing at various locations.  Based upon our review of the              
          record, we hold that such meal expenses are not deductible                  
          because the amount claimed was for personal living expenses.                
          Sec. 262.                                                                   








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