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Movies, Plays, and Country and Gospel Music Concerts
Petitioners claimed a deduction of $1,140 for tickets to
movies, plays, and music concerts. Mr. Richards testified that
it is a lesson to him to see an actor give a great performance.
Mr. Richards also stated that one of his greatest ambitions is to
write the book and lyrics for a Broadway musical comedy and that
is why petitioners go to the theater. We find that these
expenses are inherently personal, and Mr. Richards has not
established a business connection to his writing activity.
Travel, Meals, and Entertainment
Mr. Richards testified that he traveled to Branson,
Missouri, and Las Vegas and Laughlin, Nevada, to see and work
with country and gospel performers, to work on screenplay
projects, and to meet with contacts. Petitioners deducted the
expenses of these trips as business expenses in the amount of
$3,120. Petitioners retained receipts from hotels and
campgrounds but did not maintain any other records.
Petitioners claimed a deduction of $2,480 for travel trailer
maintenance, supplies, and repairs. The trailer was pulled
behind petitioners’ Ford truck. On their return, petitioners
claimed that the trailer was used exclusively for business and
research trips. Included in the $2,480 are expenses for
registration, insurance, repairs, annual campground fees, and
incidental expenses.
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