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$4,880, or $3,172, is properly deductible by petitioner.
4. Legal and Professional Services
In the notice of deficiency, respondent allowed $171 in
professional expenses. Petitioner submitted documentation of
$221 in legal expenses. We find that amount to be deductible.
The remainder of the claimed $468 of legal and professional
expenses deduction is unsupported by any evidence and so we deny
it.
5. Supplies
On his Schedule C, petitioner claimed a deduction for $3,797
in supplies. Respondent, in the notice of deficiency, allowed
$2,544. Petitioner’s posttrial submission details only $2,864
for supplies. This number must be reduced by the expenses that
represent copying (which we discuss separately) that were
originally included in supplies. Further, the number must also
be reduced by petitioner’s cable and Internet expenses for which
petitioner has offered no credible business purpose, let alone
documentation of business use. These reductions bring the
documented amounts well below the original amount allowed in the
notice of deficiency, and we sustain the finding in the notice
that only $2,544 is allowable.
6. Travel
Petitioner claimed a deduction of $801 for his travel
expenses to the Stratford Drama Festival and to Ann Arbor to
conduct research. We find that he has satisfied the requirements
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