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The only evidence presented with respect to miscellaneous
expenses of $90.65 consisted of $32 paid to the U.S. Postal
Service and $27.05 to Seessel’s grocery store in Memphis.13 Both
checks were signed by petitioner wife and were written on
petitioners’ joint checking account. The check to Seessel’s
contained a notation in the memo section that the purchase was
for flowers. The dues and publications expense consisted of
$35.32 paid to Rodale Books. The shipping and postage expenses
consisted of numerous payments to the Postal Service and Mail
Boxes, Etc., for various mailing and shipping charges as well as
for postage stamps. At least one shipping charge was from
petitioner to petitioners’ daughter.
The evidence is insufficient to show that any of these
expenses were ordinary and necessary expenses incurred in the
conduct of a trade or business, and, therefore, these expenses
are not deductible.
On this record, the Court holds that petitioners are not
entitled to Schedule C deductions for 1994, 1995, and 1996 in
13 Nothing further was submitted with respect to the
remaining amount claimed.
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