John A. Walz, Jr. - Page 15

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          expense related to a tour he produced with Ensemble Con Brio                
          (Ensemble), a German chamber orchestra.  He provided brochures              
          for the concert programs.  These were printed on a computer.  He            
          paid postage to send them out.  Petitioner toured with Ensemble             
          playing the “Haydn” concerts.  Petitioner was the soloist on this           
          tour.  They recorded their performance at the end of the tour.              
          Petitioner is entitled to deduct the revised amount for supplies.           
               The claimed $10,135 for travel was also with Ensemble.  The            
          travel was for the rental of vans to transport the groups and for           
          airline fare to reach destinations.  Petitioner also claimed a              
          deduction for automobile expenses and automobile insurance.                 
          Unfortunately for petitioner, Congress has passed section 274               
          with respect to traveling expenses (including meals and lodging             
          while away from home), and listed property.  As detailed above,             
          section 274(d) imposes stringent substantiation requirements for            
          the deduction of these expenses.  Petitioner did not meet the               
          strict substantiation rules of section 274.  He is not entitled             
          to a deduction for these expenses.                                          
               The claimed deduction of $1,969 is for meals petitioner ate.           
          Based on petitioner’s testimony, we find this to be a non-                  
          deductible personal expense under section 262.  As the Court said           
          at trial:  “Not everything in life is deductible.”                          
               The deduction for other expenses represents various items.             
          Petitioner testified that $566 was for the purchase of CDs,                 






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