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as paid to Brett. Petitioner stated that the complete records
were in a spiral notebook. However, he destroyed the pages in
the notebook on a weekly basis.
In the notice of deficiency respondent disallowed the
following expenses claimed by petitioners on Schedule C of their
1995 Federal income tax return that pertained to the locksmith
business:
Advertising $ 5,350
Commissions 12,105
Telephone 1,252
Home office 960
Supplies 1,704
Car/truck 1,495
OPINION
Section 162(a) allows the deduction of "ordinary and
necessary" expenses paid or incurred during the taxable year in
carrying on a trade or business. Whether an expenditure is
ordinary and necessary is a question of fact. Commissioner v.
Heininger, 320 U.S. 467, 475 (1943). An ordinary and necessary
expense is one which is appropriate and helpful to the taxpayer's
business and which results from an activity that is a common and
accepted practice in the business. Boser v. Commissioner, 77
T.C. 1124, 1132 (1981), affd. without published opinion (9th Cir.
1983).
We find petitioner's testimony to be truthful. It is clear
that petitioner operated a locksmith business in 1995. In the
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