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expenses. Petitioner had a residence in Pasadena and used one
bedroom solely as a studio/home office. In his home office,
petitioner practiced his cello for several hours almost daily.
He had part of his music library there. He kept his cello there.
He described the cello as follows: “It’s a beautiful cello made
in France in the late 1800s by a maker named Joseph Hel.”
Petitioner stored his extra cellos there. He has a computer and
printer on his computer desk. Petitioner kept his recording
equipment there for use by his students and himself. Petitioner
is entitled to deduct $8,542 for home office expenses. Popov v.
Commissioner, 246 F.3d 1190 (9th Cir. 2001), revg. on this issue,
T.C. Memo. 1998-374. The Ninth Circuit is the circuit to which
this case would be appealable if it were appealable. His
additional claim for the expenses of another studio in Idyllwild
is denied because as he put it: “the entire sort of downstairs
is one long room that I use.” Petitioner did not claim it was
used exclusively for a studio, and at a minimum he had to walk
through that room to get to the upstairs.
Petitioner deducted $3,741 for repairs. Petitioner had all
the bills concerning repairs to his cello. This included new
strings, rehairing the bow, related adjustments, and a new
bridge. Petitioner is entitled to deduct this amount.
Petitioner claimed $2,707 for supplies. He conceded he
could provide documentation only for $2,689.72. Part of this
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