Smith v. Comr., T.C. Summ. Op. 2012-71

(tax deficiency in amount of $2,719 discovered against inventor of backwashing device for use in showers; inventor sought to include additional Schedule C manufacturing losses in amended return, including additional costs for his vehicle, office costs, supplies, and deductible meals; court allowed additional substantiated losses in amount of $2,946; section 179 depreciation expenses not allowed because election untimely; increased cell phone costs not allowed to account for personal use and depreciation for company truck  not substantiated because no basis provided or prior depreciation amount taken).