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exclusively for his consulting activity as required to deduct
home office expenses under section 280A(c).
Petitioners contend that Hughs never asked them for the
dimensions of their home or of the space in their home petitioner
used for business. We disagree. Hughs did so in a letter to
petitioners dated July 13, 2001. We conclude that petitioners
may not deduct any amount for utility expenses for the years in
issue.
7. Car and Truck Expenses
Petitioners deducted car and truck expenses of $3,910 for
2000 and $4,209 for 2001 on the Schedules C for petitioner’s
consulting activity. The only evidence on this issue is
petitioner’s testimony that he visited stores that he thought
might carry Double Otter’s products. We conclude that
petitioners may not deduct any car or truck expenses for the
years in issue.
8. Depreciation
Petitioners deducted depreciation of $11,898 for 2000 on the
Schedule C for petitioner’s consulting activity on the basis of
his claimed purchase of (a) a computer for $3,999, and (b) an
Internet service for $7,899. There is no evidence that
petitioner paid or is entitled to deduct these amounts. We
conclude that petitioners may not deduct depreciation for 2000.
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