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hold that petitioners are not entitled to any deductions for
meals and entertainment expenses for 1993 and 1994.
Utilities for 1993 and 1994
For 1993, the parties stipulated that petitioners are
entitled to a utility expense deduction in the amount of $351.67
for telephone expenses. Based on the record, we conclude that
petitioners are entitled to a utility expense deduction for their
other utilities for 1993 in the amount of $500. For 1994, the
parties stipulated that petitioners are entitled to deductions
for telephone expenses in the amount of $225.74 and gas and
electric expenses in the amount of $254.71. We hold that
petitioners are entitled to deductions for 1993 and 1994 for
utility expenses in the total amounts of $852 and $480,
respectively.
Employee Business Expenses for 1993
Petitioners argue that petitioner wife's claimed employee
business expenses should have been claimed as additional Schedule
C trade or business expenses of ADE. Petitioner generally
testified that petitioner wife visited several locations to look
for potential clients and to buy materials for ADE. Petitioner
wife did not testify with respect to her activities on behalf of
ADE. Petitioners' records of these expenses show the names of
towns and cities which petitioner wife visited but not the
business purpose of the listed trips. Based on the record, we
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