- 5 -
1995 1996
Gross income - 0 - - 0 -
Advertising $53 $82
Car & truck 4,756 4,559
Depreciation 2,431 1,091
Insurance 178 113
Legal & prof. svcs. 139 204
Office expense 799 635
Repairs & maintenance 295 52
Supplies 325 603
Taxes & licenses 158 121
Travel 1,100 1,722
Meals & ent. (less 50%) 719 694
Utilities 2,093 2,296
Total loss 13,046 12,172
The Schedules C relate to petitioner’s activities in seeking
employment as a consulting engineer. The deductions claimed for
travel and meals include trips taken by petitioner, or
petitioners, to Birmingham, Alabama, Williamsburg, Kentucky, and
Columbia, Missouri. The deductions for utilities relate to the
use of a portion of petitioners’ residence as an office. The
deductions for car and truck expenses were computed by using the
applicable standard mileage rate. For each year, petitioner’s
records indicate that he typically drove 35 to 50 miles per day,
5 days a week, in order to make personal contact with prospective
employers.
For each year, petitioners elected to itemize deductions and
included a Schedule A, Itemized Deductions, with each return.
Among other deductions claimed on the Schedules A, petitioners
claimed deductions of $8,328 and $10,827 for 1995 and 1996,
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Last modified: May 25, 2011