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For the years in issue, the income and expenses incurred in
connection with petitioner's writing activity were reported on
Schedules C as follows:
1993 1994
Gross receipts $1,130.31 $2,510.35
Expenses:
Advertising --- 52.06
Car & truck 1,731.52 1,854.61
Depreciation 3,405.87 6,172.33
Legal & prof. 130.00 30.00
Office expense 2,267.65 301.58
Supplies 641.03 1,335.66
Travel 8,213.54 2,348.36
Meals 1,177.49 1,907.64
Other 863.37 3,285.63
Net loss 17,064.66 13,823.70
Petitioners deducted 80 percent of the expenses (including
depreciation) attributable to the operation of their travel
trailer in 1993 and 75 percent of the expenses (including
depreciation) attributable to the operation of their RV in 1994.
Approximately one-half of the expenses attributable to the cruise
were deducted in 1993.
Petitioner characterized certain travel expenditures as
business related depending upon whether she had spoken with any
editors regarding her destination, whether any interviews were
scheduled or conducted during the trip, and the amount of
equipment she took along in her camera bag. Petitioner sometimes
made the decision upon returning from the trip.
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