- 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.Page: Previous 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 Next
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