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allowed. The night before trial petitioners presented an
invoice, dated 2001, for a U.S. Postal Service post office box in
the amount of $64. Petitioners have not shown that the invoice
presented at trial was not included in the deduction previously
allowed by respondent. Accordingly, the Court concludes that
petitioners are not entitled to a Schedule C deduction for post
office box expenses for taxable year 2001 in excess of the $64
previously allowed.
5. Trade Magazine Expenses
The night before trial petitioners presented to respondent
the following invoices: (1) Publishers Weekly in the amount of
$139, dated March 28, 2001; (2) “Bowker” in the amount of $314.49
for Literary Market Place, which was prepaid by a Visa credit
card and reflected a renewal date of September 12, 2001; and
(3) Ad Lib Publications in the amount of $434.95, dated January
13, 2001. On Schedule C of their 2001 joint Form 1040,
petitioners claimed and respondent allowed deductions of $490 for
“Professional Org Dues” and $410 for “Professional Trade Mag”.
Petitioners have not shown that the invoices they presented were
not included in either of the deductions previously allowed.
Accordingly, the Court concludes that petitioners are not
entitled to a Schedule C deduction for trade magazine expenses
for taxable year 2001 in excess of the $900 previously allowed.
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Last modified: March 27, 2008