- 31 -
For 1995, petitioners deducted other miscellaneous expenses
of $1,298.42. These expenses consisted mainly of a $1,000
payment to Bellmark for an undisclosed purpose, as well as
payments by petitioner wife to the U.S. Postal Service, a $39
payment to Avis,12 $5 for a frequent flyer guide, a $15 credit
card late fee, $20 for a Federal Express package from Al Bell,
and a $111.88 credit card charge for Farm Gusher in Tijuana,
Mexico (totaling $1,190.88). None of these expenses was
established as an ordinary and necessary expense incurred in the
conduct of a trade or business; consequently, petitioners are not
entitled to deduct these expenses.
For 1996, petitioners deducted office expenses of $125.10,
supplies expenses of $441.11, miscellaneous expenses of $90.65,
$35.32 for dues and publications, and $161.97 for shipping and
postage. The claimed office expenses consisted mostly of several
amounts paid to unidentified recipients for unidentified
merchandise or services, four rolls of film purchased from a
Kroger grocery store, a watch battery, plastic tape, a padlock,
and other merchandise purchased from a Staples office supply
store. The claimed supplies expenses consist of amounts paid to
Sam’s Club for unidentified merchandise.
12 The notation “Bellmark” was listed in the memo section
of this canceled check.
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