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Car and truck expenses $ 1,514
Depreciation 573
Utilities 1,714
Other expenses:
Uniform/dry cleaning/rental $8,221
Luggage destroyed traveling 530
maintenance of residence while
out of town 1,110
Conferences 2,100 11,961
Total 15,762
In a notice of deficiency dated October 24, 1997, respondent
disallowed $9,861 of the following Schedule C expenses: (1)
Uniform/dry clean/rental--$8,221; (2) luggage destroyed while
traveling--$530; and (3) maintenance of residence while out of
town--$1,110.
Deductions are a matter of legislative grace, and a taxpayer
seeking a deduction must establish her entitlement to the
deduction claimed. New Colonial Ice Co. v. Helvering, 292 U.S.
435, 440 (1934).
Section 162(a) allows a deduction for all the ordinary and
necessary expenses paid or incurred in carrying on a trade or
business. Section 262, however, denies a taxpayer a deduction
for personal, living, or family expenses.
Rental Clothing Deductions
Petitioner contends that she rented formal clothing on
various occasions while lecturing. Petitioner always inquired
about the occasion beforehand in order to be appropriately
dressed. Petitioner claimed deductions in the amount of $550 for
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