- 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