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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� 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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