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he sought to receive compensation for his articles. Petitioner
attended a writing conference “early on”, but he did not find it
helpful. Petitioner did not consult with any experts in the
writing field about conducting a profitable writing activity. He
did not take any courses on writing fictional material or writing
for the public. Petitioner did not belong to any literary
organizations. Petitioner studied on his own by analyzing
Writer’s Digest.
Petitioner regularly analyzed literary agents and publishers
to determine where he would send his material. Petitioner wrote
to various publishers seeking employment either freelance or as a
staff writer. He did not obtain any employment from the
agencies.
On Schedules C filed with petitioners’ 1993, 1994, and 1995
returns, petitioners claimed the following expenses with respect
to his writing activity:
Expense 1993 1994 1995
Car and truck $1,220 $618 $1,234
Commissions and fees 1,056 170 187
Depreciation 2,567 5,430 17,569
Insurance 1,238 1,398 1,795
Legal and professional 4,398 293 1,107
Office 462 375 987
Rent- business prop 284 349 392
Repairs and maint. 1,790 220 -0-
Supplies 2,196 3,124 1,273
Taxes and licenses 265 199 186
Travel -0- 720 920
Publications 552 734 1,848
Total1 16,028 13,630 27,498
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Last modified: May 25, 2011