Rick and Ruth Baime Richards - Page 22

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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                      
          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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