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predominant motive for the expense was related to the business,
and petitioners have failed to establish such a motive. Finally,
the costs of Mr. Stone's lunches are nondeductible. Murphey v.
Commissioner, T.C. Memo. 1975-317.
2. Travel Expenses
Petitioners provided receipts totaling $739 that they
maintain represent business traveling expenses. According to Mr.
Stone these expenses were incurred when they met with friends who
were or had been their customers, when they went to visit Mrs.
Stone's parents, and when they attended a baseball tournament in
Idaho Falls. It is apparent that the primary or dominant purpose
of these trips was personal, and whatever attention to business
matters there may have been was relatively insignificant. These
expenses are not deductible. Holmes v. Commissioner, T.C. Memo.
1983-442.
3. Home and Repair Expenses
Petitioners deducted various expenses with regard to their
personal residence including various repairs, utility services,
and supply expenses. The rationale for deducting these expenses
is that a telephone used by Mrs. Stone in the appliance repair
business was located on the ground floor of their residence,
which constituted 25 percent of the space of the home.
Section 280A(a) provides generally that "no deduction * * *
shall be allowed with respect to the use of a dwelling unit which
is used by the taxpayer during the taxable year as a residence."
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