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Advertising Expenses
Petitioner claimed a deduction of $1,340 for advertising
expenses on his 1994 Schedule C. At trial, petitioner contended
that he was entitled to a larger deduction than that claimed on
his Schedule C and presented a document entitled “Summary of 1994
Mktg. Expenses” showing total advertising expenses of $1,586.94.
Among the items listed on the summary were four purchases of
personal clothing, totaling $563.71. The cost of personal
clothing is not deductible, and petitioner so conceded at trial.
See sec. 262; Donnelly v. Commissioner, 28 T.C. 1278, 1280
(1957), affd. 262 F.2d 411 (2d Cir. 1959).
Also included on petitioner’s summary of his advertising
expenses were the following items, which were paid by check:
Date Payee Amount
03/01/94 CFLL $50.00
03/18/94 CFLL 14.00
04/10/94 Jewish Federation 50.00
05/09/94 Or Co Register 32.09
06/08/94 Jewish Federation 75.00
08/18/94 TCB Printers 75.96
08/18/94 TCB Printers 40.00
08/22/94 Cypress High 60.00
08/22/94 City of Cypress 50.00
08/22/94 Franklin Photo 20.00
09/23/94 Landell 57.25
10/05/94 Playthings 24.00
10/05/94 CSULB 50.00
10/05/94 City of Cypress 65.00
11/05/94 Or Co Register 29.93
11/05/94 City of Cypress 15.00
11/05/94 City of Cypress 25.00
11/05/94 City of Cypress 40.00
Total $773.23
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Last modified: May 25, 2011