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For 1990, petitioner deducted eyeglass expense of $208 and
an attorney license fee of $983 as unreimbursed employee business
expenses.
OPINION
Wind-Powered Distillery Activity
The first issue for decision is whether petitioner is
entitled to the deductions he claimed in 1989 through 1990 with
respect to the wind-powered distillery project. Petitioner must
prove respondent's determination was in error. Rule 142(a);
Welch v. Helvering, 290 U.S. 111 (1933). Petitioner argues that
he made the expenditures in connection with his trade or business
of inventing, and therefore section 174 allows him to deduct them
currently. Respondent argues that none of the deductions claimed
are allowable since petitioner failed to establish that any of
the expenditures were made in connection with a trade or
business.
In litigation concerning earlier tax years, petitioner was
found to have carried on his Windmill Distillery activity without
a profit objective. Piszczek v. United States, 75 AFTR 2d 95-
966, 95-1 USTC par. 80,185 (W.D. Wis. 1995), affd. in part, revd.
and remanded in part on unrelated issue by unpublished order
76 AFTR 2d 95-7807, 96-1 USTC par. 50,016 (7th Cir. 1995).
Petitioner has not substantially changed the way he conducts this
activity so as to justify a contrary finding for the years in
issue.
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