- 8 - 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 forPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007