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that books were purchased, but there is no indication what types
of books were purchased.
Generally the cost of a daily newspaper of general
circulation is a nondeductible personal expense. See sec. 262;
Wallendal v. Commissioner, 31 T.C. 1249, 1252 (1959).
Petitioners have not demonstrated that they subscribed to the
newspaper solely or principally for business purposes. See id.
A general circulation newspaper clearly contains a significant
amount of information which is inherently of a personal interest.
See Pollak v. Commissioner, T.C. Memo. 1984-597. Petitioners are
not entitled to a deduction for the local newspaper.
Additionally, taxpayers must provide evidence sufficient to
establish a specific connection between the expenditures and the
taxpayer’s trade or business as a writer. See Gorman v.
Commissioner, T.C. Memo. 1986-344. Petitioners did not establish
a business connection to any of the magazines or the books.
These types of magazines are inherently personal, and we conclude
that they are not business expenses under section 162.
Furthermore, even if there were other subscriptions that were
related to Mr. Richards’ business, petitioners have failed to
prove any amounts for those items. Accordingly, petitioners are
not entitled to a deduction for these items.
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