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Petitioners claimed a deduction of $180 for office
preparation. As claimed on the attachment to Schedule C, this
includes supplies for a “slowly-in-progress conversion of garage-
to-office already in use as my primary workplace”. Petitioners
did not address this issue at trial, nor have we been able to
locate any receipts for expenditures on this issue. Therefore,
petitioners are not entitled to a deduction for office
preparation.
3. Actress-Model Activity
Mrs. Richards was born in 1922 and started acting while a
child in the “Our Gang” comedies. She did not act for a number
of years, but, during her marriage to her first husband who was
an actor, she decided that she wanted to get back into acting.
She appeared in the television series “The Defenders” and was in
the movie “Splendor in the Grass”. Mrs. Richards’ first husband
died in 1959, and, 3 years later, she married Mr. Richards. When
petitioners moved to Palm Springs in the early 1960's, she hired
an agent. She has had an agent ever since. During the year at
issue, Mrs. Richards’ agent was with Don Schwartz and Associates.
According to her resume, Mrs. Richards has performed for
television productions and commercials, motion pictures, radio,
and the theater. Mrs. Richards also did some modeling for
catalogs and brochures. Mrs. Richards maintained a notebook in
which she would record whether she had an audition, where it was
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