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Schedule C that itemizes petitioner's actual expenses and
reflects an amount of $2,600.24. We conclude that petitioner is
entitled to the claimed deduction for automobile expenses in the
amount of $2,600.24.
4. Legal/Professional Services
Petitioner claimed a deduction for legal and professional
services in the amount of $300. Petitioner testified that she
wanted to engage in "aggressive marketing" in 1994. She met with
Luke Bailey and paid a consulting fee for his expertise in this
area. On the basis of the record, we conclude that petitioner is
entitled to a deduction in the amount of $300 for this service.
See Cohan v. Commissioner, supra; Vanicek v. Commissioner, supra.
5. Rent or Lease
Petitioner claimed a deduction for rent or lease of other
business property in the amount of $1,750. Petitioner further
claimed a deduction for rent or lease of vehicles, machinery, and
equipment in the amount of $480.32. Petitioner did not present
any evidence to establish that she is entitled to the claimed
expenditure. Thus, we sustain respondent's disallowance.
6. Repairs and Maintenance
Petitioner claimed a deduction for repairs and maintenance
in the amount of $598.17. Petitioner did not present any
evidence to establish that she is entitled to the claimed
expenditure. Thus, we sustain respondent's disallowance.
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