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7. Supplies
Petitioner claimed a deduction for supplies in the amount of
$1,429.28. Petitioner presented copies of her canceled checks
and credit card statements and made notations on the statements
regarding the items purchased. For example, petitioner claims
that she purchased office supplies, such as copy machine paper,
pens, and a garbage can for her office. We conclude that these
items are deductible as ordinary and necessary business expenses.
Commissioner v. Heininger, 320 U.S. 467 (1943); Cohan v.
Commissioner, 39 F.2d 540 (2d Cir. 1930). Petitioner also
testified that she purchased personalized items for the au pairs,
such as "an American flag, or a little California flag."
Petitioner offered no further evidence to establish how these
items are ordinary and necessary to her business. Therefore, we
find that petitioner is not entitled to deduct these items as
supply expenses. On the basis of the entire record, we conclude
that petitioner is entitled to deduct $500 in supply expenses.
8. Travel
Taxpayers may deduct travel expenses, including expenses for
meals and lodging, that they incur while "away from home" if the
expenses are reasonable and necessary and bear a reasonable and
proximate relationship to the business activity. Kinney v.
Commissioner, 66 T.C. 122, 126 (1976); McKinney v. Commissioner,
T.C. Memo. 1981-181, modified T.C. Memo. 1981-377, affd. 732 F.2d
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