Rick and Ruth Baime Richards - Page 25

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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).           

          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                

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