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cannot determine the amounts of any of these expenses, and
petitioners are not entitled to a deduction of $960 for
miscellaneous expenses.
For the remainder of the expenses, must-see movies of $480
and telephone expenses of $326,7 we hold that they are not
deductible expenses for the same reasons explained under Mr.
Richards’ writing activity.
5. Loss Carryforward
Petitioners claimed a loss carryforward from their 1993
income tax return in the amount of $15,892. Petitioners
submitted their 1993 return, which appears very similar to the
1994 return. Petitioners did not provide any evidence to prove
that they are entitled to carry over the loss from 1993.
Petitioners’ return for 1993 does not alone establish that
petitioners incurred the loss in question, and it is not evidence
of the correctness of the figures and information contained
therein. See Wilkinson v. Commissioner, 71 T.C. 633, 639 (1979).
6(...continued)
under sec. 162. See, e.g., Green v. Commissioner, T.C. Memo.
1989-599. Such costs are not deductible even when it has been
shown that the particular clothes would not have been purchased
but for the employment. See Stiner v. United States, 524 F.2d
640 (10th Cir. 1975); Donnelly v. Commissioner, 262 F.2d 411 (2d
Cir. 1959), affg. 28 T.C. 1278 (1957). Furthermore, expenses
related to hair salon visits and cosmetics are inherently
personal expenses under sec. 262.
7 Mrs. Richards gave the Court the phone number of her
agent. However, we could not find this number on any of the
bills.
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