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Depreciation
On their 1995 return, petitioners claimed no depreciation
deduction. In the notice of deficiency, respondent allowed
petitioners a depreciation deduction of $856. Petitioners have
not established that they are entitled to a depreciation
deduction greater than respondent has allowed.
Employee Benefit Programs
On brief, petitioners concede that they are not entitled to
any deduction for “Employee benefit programs” as claimed on their
1995 Schedule C.
Insurance
On their 1995 return, petitioners claimed an $844 deduction
for business insurance expense, all of which respondent
disallowed. On the basis of our detailed review of the record,
we find that petitioners are entitled to a deduction of $262 for
insurance expense.
Office Expenses
On their 1995 return, petitioners claimed a $514 deduction
for office expenses. In the notice of deficiency, respondent
allowed $154. On the basis of our detailed review of the record,
we find that petitioners are entitled to a deduction of $319 for
office expenses.
Other Rent
On their 1995 return, petitioners claimed a $2,781 deduction
for “Other rent”, all of which respondent disallowed.
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