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provided no other receipts or canceled checks for the remaining
supplies and office expense deductions she claimed.
Petitioner credibly testified that she used the postage
meter to mail fliers and brochures to customers. Although it is
possible that petitioner used the postage meter for personal
matters, such use was likely de minimis in comparison to the
business use. We therefore conclude that petitioner is entitled
to deduct $648 for the cost of the postage meter and the “Postal
Privilege”.
Petitioner testified that she purchased or leased the water
cooler for the benefit of customers who came to her home.
Petitioner did not establish, however, that the water cooler was
used primarily by customers and not by her family. Because
petitioner has failed to meet her burden of proof, she cannot
deduct the $270 cost of the water cooler.
Respondent’s determinations with respect to supplies and
office expense is modified to the extent that petitioner is
entitled to a deduction of $648.
D. Utilities
Petitioner claimed a $2,172 deduction for utilities which
respondent disallowed in full. At trial, the parties agreed that
petitioner paid $1,311 to Verizon, presumably for telephone
service, and $243 for wireless Internet service. Petitioner did
not demonstrate that these amounts were incurred solely for
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Last modified: November 10, 2007