- 8 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011