I've always said that if Renoir, Manet, etc had deducted their expenses the IRS would disallow the deductions. Seems change is in the wind: http://www.nytimes.com/2014/10/07/arts/design/tax-court-ruling-is-seen-as-a-victory-for-artists.html?smid=fb-share&_r=0 -- Bob Adler www.robertadlerphotography.com