Rick and Ruth Baime Richards - Page 12




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               Registration                                                           
               Petitioners claimed a deduction of $680 for registration of            
          Mr. Richards’ screenplays and lyrics with the Writers Guild of              
          America and the U.S. Register of Copyrights.  Petitioners                   
          submitted canceled checks made out to the Writers Guild of                  
          America and the U.S. Register of Copyrights which total $180.               
          Accordingly, we hold that petitioners are entitled to a deduction           
          of $180 for registration.                                                   
               Copies                                                                 
               Petitioners claimed a deduction of $370 for photocopies of             
          Mr. Richards’ novels, screenplays, lyrics, and outlines of such.            
          Petitioners provided receipts and canceled checks in the amount             
          of $87.  We hold that this is a legitimate business expense and             
          that petitioners are entitled to a deduction of $87 for                     
          photocopies.                                                                
               Research Books, Magazines and Trade Publications                       
               Petitioners claimed a deduction of $760 for books,                     
          magazines, and trade publications.  In petitioners’ documents are           
          bills or correspondence from The Desert Sun (which appears to be            
          a local newspaper), Country Woman, Bottom Line, Cond´┐Ż Nast                  
          Traveler, and Better Homes and Gardens.  There are also numerous            
          receipts from The College of the Desert,4 which show generally              




               4  Mrs. Richards worked part time at this school’s                     
          bookstore.                                                                  



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Last modified: May 25, 2011