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the right to the claimed deduction is on the taxpayer." Indopco, Inc. v.
Commissioner, 503 U.S. 79, 84 (1992); Interstate Transit Lines v.
Commissioner, 319 U.S. 590, 593, 63 S.Ct. 1279, 1281, 87 L.Ed. 1607 (1943);
Deputy v. Du Pont, 308 U.S. 488, 493, 60 S.Ct. 363, 366, 84 L.Ed. 416 (1940);
New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440, 54 S.Ct. 788, 790, 78
L.Ed. 1348 (1934).
(2) There are over 1,000 court cases that address the non-deductibility of personal
expenses. A few that pertain specifically to the Entertainment Industry are:
• Tilman v. United States, 644 F. Supp. 2d 391 (holding videos, clothes,
gym memberships, computers, recording equipment, haircuts, and
manicures are nondeductible personal expenses)
• Oliver v. Commissioner, T. C. Summary Opinion 2008-124 (television,
newspapers)
• Richards v. Commissioner, T.C. Memo. 1999-163 (holding research
trips, television, videotapes, magazines, audio equipment were
nondeductible personal expenses)
• Kroll v. Commissioner, 49 T.C. 557 (1968). (holding that expenses of the
mother of a child actor were inherently personal and nondeductible
personal expenses and that private school expenses for the child actor
were also not deductible.)
• Sparkman v. Commissioner, 112 F.2d 774 (1940) (holding that where
the taxpayer, who was motion picture actor and radio performer,
purchased two sets of artificial upper teeth, in order to eliminate a hiss
which had developed in his speech and to restore to taxpayer perfect
enunciation which was necessary in his profession, but taxpayer did not
prove that the teeth were to be used for business purposes only, amount
paid for the teeth was not an "expense incurred in carrying on a trade or
business" but was a "personal expense" and no part thereof was
deductible in computing for taxation purposes the taxpayer's net
income.)
• Westerman v. Commissioner, T.C. Memo. 2011-204 (holding the
taxpayer was not entitled to deduct some studio time expenses,
automobile, travel, or meals and entertainment expenses, but was
entitled to deduct guitar repair, practice studio and disk expenses)
• Hynes v. Commissioner, 74 T.C. 1266 (1980). (holding that taxpayer, a
staff announcer and television news writer, could not deduct expenses of
wardrobe, laundry, or dry cleaning, which were not significantly different
from those of other business people limited to conservative styles and
fashions even though he was required to maintain "physical appearance
suitable for services as a television announcer," but was not reimbursed
by employer the costs).