Christopher Joseph Bush and Robin Leigh Pickering - Page 14

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          supra; DeMattia v. Commissioner, supra; Nova v. Commissioner,               
          T.C. Memo. 1993-563                                                         
               Section 262(a) prohibits taxpayers from taking deductions              
          for expenses that are inherently personal, living or family                 
          expenses.  The purchase of school supplies, including pointe                
          shoes and other dance clothing is a nondeductible personal and              
          family expense.  Werbianskyj v. Commissioner, T.C. Memo. 1975-93.           
          The cost of providing a ballet education is also a nondeductible            
          personal expense.  See Cooper v. Commissioner, 264 F.2d 889, 891            
          (4th Cir. 1959), affg. per curiam T.C. Memo. 1958-169; Ates v.              
          Commissioner, T.C. Memo. 1985-469; sec 1.262-1(b)(9), Income Tax            
          Regs.  We hold that the disallowed Schedule C deductions for                
          Jennifer’s pointe shoes, clothing, and dance tuition were all               
          nondeductible personal and family expenses.  We hold further that           
          petitioners’ Schedule C deductions related to Jennifer’s dance              
          education are allowable up to $3,550, Aspiring Artists’ gross               
          receipts, less those deductions allowed irrespective of the lack            
          of a profit motive.  Sec. 183(b)(2).                                        
               We similarly find that the cost incurred by petitioners for            
          Jennifer’s medical expenses is a personal family expense, the               
          deduction of which is prohibited by section 262, except as                  
          allowed by section 213.  Jennifer was covered by the health                 
          insurance policy owned by her father.  Petitioner purported to              
          create a “Self Insured Medical Plan Aspiring Artists Company”.              

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