Mouse killer, er Gary...

Had very similar situation a few years ago. My accountant said I neither incurred the expense OR income of performing. So, the short answer is no.

If you had drove to the venue to find it was closed or canceled, you could've wrote off the mileage.

As far as having a cancellation clause, yes...that's routine but usually "Acts of God" are an exception that relieves the client from any burden of payment. In fact, I've never heard of a cancellation clause that didn't allow for relief that way.

In my opinion, it would be bad business to try and hold an account responsible for any part of the contract price if an AOG caused the gig to not occur.



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Bill in Dayton