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regarding her need for and business use of the Internet. Mrs.
Soholt subscribed to Compuserve because that was the only
Internet service provider that NWA authorized for access to the
NWA system. She used the Internet to check her NWA work
schedule, use her NWA e-mail, and submit her bids for her flight
schedule. The record does not reflect that any family member
used the Compuserve account for personal matters. We are
convinced that the Compuserve account was used primarily for Mrs.
Soholt’s business needs and that petitioners are thus entitled to
deduct the $317 they paid for Compuserve.
Insurance Expenses
Petitioners claimed $101 of insurance expenses. Mr. Soholt
testified that he bought an additional business policy through
their home insurance to cover equipment in the home and to
provide a source of income if he were unable to work due to a
catastrophe or flood in the basement. Petitioners introduced a
balance due notice from State Farm indicating that Mr. Soholt was
the insured on a “business policy.” The balance due notice was
prepared on September 25, 2002, and notes that full payment will
continue coverage until August 19, 2003. We find Mr. Soholt’s
testimony to be credible and conclude that petitioners have
adequately substantiated their insurance expense for the year.
Accordingly, petitioners are entitled to deduct $101 of insurance
expenses.
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Last modified: November 10, 2007