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Petitioner argues that in order to “fine-tune” his career as
a movie maker, he attended classes at Westchester Community
College. Petitioner’s testimony is supported by receipts from
the college totaling $1,028.50 for classes relating to motion
graphics, computer photo imaging, and digital video. The parties
stipulated a receipt for a book entitled “Photoshop 7 Down and
Dirty Tricks” for $36.97 and a receipt for a registration fee of
$75 for a professional conference targeting video production
enthusiasts.
The Court finds that petitioner is entitled to claim
deductions of $1,103.50 for his classes as an education expense
and $36.97 as a book expense. Petitioner provided substantiation
for no other business expenses. Therefore, the balance of
petitioner’s other expenses, to the extent not previously
allowed, is disallowed.
4. Business Use of Home
Section 280A(a) denies deductions with respect to the use of
a dwelling unit which was used by the taxpayer as a residence
during the taxable year. As an exception to the general rule,
section 280A(c)(1)(A) permits the deduction of expenses allocable
to a portion of the dwelling unit which was used exclusively and
regularly as the principal place of business for the taxpayer’s
trade or business.
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