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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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