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$878 paid as rent for studio recording time. Petitioner did not
explain what the remaining amount of $91.33 was claimed for.
Therefore, we hold that petitioner, in addition to the $1,200 of
rent for the home office, is only entitled to a deduction in the
amount of $878 for studio recording time as an ordinary and
necessary business expense. Sec. 162(a).
Professional Services
Petitioner claimed a deduction for professional services in
the amount of $645. The amount claimed represents payments to an
engineer for mastering the final tracks of the band's audio and
video tapes. We hold that this expense is deductible as an
ordinary and necessary business expense. Sec. 162(a).
Office Expenses
Petitioner claimed a deduction for office expenses in the
amount of $629. The amount claimed consists of payments for
stamps, paper goods, typewriter ribbons, and computer disks. We
hold that these expenses are deductible as ordinary and necessary
business expenses. Sec. 162(a).
Supplies
Petitioner claimed a deduction for supplies in the amount of
$1,143. The amount claimed consists of payments for promotional
glossy photographs, and cassettes and compact disks containing
songs requested by customers but not previously included in the
band's repertoire. We hold that these expenses are deductible as
ordinary and necessary business expenses. Sec. 162(a).
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