Mac,

They are contracted jobs, and I have the option to cancel for bad weather. However, so do the folks that contracted me to do the job. That's not the point, though. I just want to be able to deduct the loss from my income tax if I can legally do it. That's why I was asking if someone knew the exact IRS code that either allowed, or disallowed the deduction.

Cheers,

Gary
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PSR-S950, TC Helicon Harmony-M, Digitech VR, Samson Q7, Sennheiser E855, Custom Console, and lots of other silly stuff!

K+E=W (Knowledge Plus Experience = Wisdom.)