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activity as a consultant for the SSA. She saw a few patients in
her home office.
On Schedule C, Profit or Loss From Business, petitioner
reported gross income from her medical practice and consulting
work for the SSA in the total amount of $49,724, and claimed the
following deductions:
Car and truck expenses $7,011
Depreciation and section 179 expense
deduction 3,264
Insurance 127
Mortgage interest 258
Office expense 5,800
Repairs and maintenance 6,278
Taxes and licenses 809
Travel, meals, and entertainment
Travel 5,618
Meals and entertainment 826
Utilities 1,289
Other expenses
Business meetings 6,237
Secretarial 3,919
Medical books 817
Dues 1,722
Conferences 485
Telephone 550
Security system 712
Total $45,722
In the notice of deficiency, respondent disallowed the
claimed $45,722 in Schedule C deductions, adjusted petitioner's
self-employment tax and its corresponding deduction, adjusted
petitioner's Schedule A deductions due to the adjustment to her
adjusted gross income, and determined that petitioner is liable
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Last modified: May 25, 2011