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Travel
Petitioner conceded at trial that she could not explain the
claimed deduction for travel in the amount of $33.33.
Accordingly, we hold that she is not entitled to a deduction for
that amount.
Stage Clothes
Petitioner claimed a deduction for stage clothes in the
amount of $2,777. The amount claimed consists of clothes
purchased by petitioner and worn during her performances. We had
the opportunity at trial to view examples of the type of clothing
worn by petitioner in her performances and agree with her that
such clothes are not suitable for ordinary use. We hold that the
amount she paid for stage clothes is deductible as an ordinary
and necessary business expense. Sec. 162(a); Teschner v.
Commissioner, T.C. Memo. 1997-498.
Stage Makeup
Petitioner claimed a deduction for stage makeup in the
amount of $930. We hold that the amount claimed is deductible as
an ordinary and necessary business expense. Sec. 162(a).
Dry Cleaning, Donations, and Miscellaneous Expenses
Petitioner claimed deductions for dry cleaning, donations,
and miscellaneous expenses in the amounts of $106, $940, and
$890, respectively. Petitioner failed to explain the nature of
these expenses or how they specifically relate to her music
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