- 24 - associations of approximately $1,185. On their 1999 return, petitioners deducted $700 for “Taxes and licenses” on the Schedule C for Dr. Rinker’s medical practice. Respondent allowed this amount in full. It appears likely that petitioners included the cost of Dr. Rinker’s medical license fee in the deduction for “Taxes and licenses.” Petitioners have therefore not established that they paid any amount relating to Dr. Rinker’s medical license in excess of the amount respondent allowed. See Rule 142(a); Welch v. Helvering, 290 U.S. 111 (1933). Dues to professional organizations are generally deductible under section 162. Sec. 1.162-6, Income Tax Regs. Pursuant to Cohan v. Commissioner, supra at 544, we allow a deduction of $550 for the remaining expenditures for Dr. Rinker’s professional dues. 12. Internet Services Dr. Rinker testified that she paid approximately $24 per month for Internet access in 1999. She testified that she maintained the account so that she could communicate with patients via e-mail, but that she also used the account for personal purposes. Dr. Rinker also testified that she paid another charge in connection with her business use of the Internet, but she could not recall whether she incurred the charge in 1999 or 2000.Page: Previous 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 Next
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