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Petitioners submitted numerous copies of canceled checks and
receipts. Some canceled checks correspond with the receipts,
while others, along with copies of credit card statements, bear
no indication of the precise nature of the underlying expenses.
Supplies
Petitioners claimed a deduction of $198 for IBM typewriter
ribbons and repairs. Mr. Richards testified that he typed all of
his written material on his typewriter. Petitioners provided a
receipt for the purchase of typewriter ribbons in the amount of
$74. We find that this is an ordinary and necessary expense for
Mr. Richard’s writing activity. Accordingly, we hold that
petitioners are entitled to a deduction of $74 for typewriter
ribbons.
Petitioners claimed a deduction for stationery, a desk, and
office supplies in the amount of $940. These supplies include
reams of paper, envelopes, pens and markers, tape, files,
folders, and fasteners. Petitioners provided receipts which
support their claim that they purchased paper, envelopes, labels,
etc., which total $128.3 We find this an ordinary and necessary
business expense for a writer, and therefore, petitioners are
entitled to a deduction of $128.
3 There were many receipts that simply stated “school
supplies” which we did not take into consideration, since there
is no indication as to what was purchased.
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