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expenses related to the New York City Convention, only $333.95 of
the total claimed expense remains at issue. The majority of the
remaining expenses was incurred in connection with two other
conventions attended by petitioner during 1998.
In February 1998, petitioner attended the Texas Music
Educators Association Convention in San Antonio, Texas.
Petitioner claimed business expenses relating to the convention
in the amount of $113.10.
In July 1998, petitioner attended the Texas Bandmasters
Association Convention in San Antonio, Texas. Petitioner claimed
business expenses relating to the convention in the amount of
$155.79.
Respondent asserts that the expenses incurred with respect
to both San Antonio, Texas, conventions relate to petitioner’s
employment as an assistant band director and not to PK
Production.
At trial, petitioner testified that the claimed expenses
relating to the conventions pertained to both PK Production and
his employment as a band educator. However, petitioner failed to
allocate the expenses accordingly, claiming the expenses entirely
as business expenses on Schedule C.
Petitioner further testified that the conventions were
related to his Schedule C business because the conventions (1)
offered seminars and workshops that benefited petitioner as a
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