Rick and Ruth Baime Richards - Page 11

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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.             
               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               
               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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Last modified: May 25, 2011