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Brookline are deducted as part of the miscellaneous itemized
deduction claimed on the Schedule A.
The Schedule C shows petitioner’s “principal business or
profession” as “music performance and production,” and expenses
attributable to petitioner’s various activities as a music
instructor and performing artist, including home office expenses,
are deducted on this schedule.
In the notice of deficiency that forms the basis for this
case various adjustments, some in petitioner’s favor, are made to
the above-referenced deductions. There is no point in providing
the detail of those adjustments here because the parties, much to
their credit, have by their agreements moved beyond the disputes
suggested by those adjustments.
Discussion
The extent to which the parties have reached agreement on
many of the adjustments leaves us little to do other than examine
the evidence presented, both in the form of documents and
testimony, in order to determine whether petitioner has properly
substantiated, and is therefore entitled to deductions for
various expenses in excess of the amounts stipulated.
In so doing, we find that in addition to the amounts
stipulated by the parties, petitioner is entitled to deductions
for the following expenses in the following amounts: (1) Travel
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Last modified: November 10, 2007