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into specific expense categories. The yearly totals, by
expense category, are as follows:
1989 1990 1991
Auto $939 $1,372 $2,011
Auction 370 2,460 2,650
Food 33,114 38,397 33,870
Equipment 2,794 6,435 635
Misc. 9,406 7,142 7,670
Personal 1,162 647 4,685
Professional 2,240 4,042 1,200
Repair 5,089 3,075 2,059
Supplies 2,721 2,011 2,118
Taxes 6,618 10,437 9,006
Wages 26,073 24,943 26,111
Mike's Loan 32,185 42,165 38,416
Other 36 6,799 11,774
The "Misc." category includes rent, insurance, and telephone. The
"Other" category includes missing checks not returned with the
bank statement, checks that petitioners could not identify,
loans, including a $5,000 loan in 1990, and a $10,020 check to
Cherokee State Bank in 1991 for an unknown purpose. The "Mike's
Loan" category consists of checks written by Mr. McGirl to First
Jersey National Bank that were routed into petitioners' Dean
Witter investment accounts. Of the $26,073 in wages for 1989,
$20,861 was paid to petitioners.5
Mr. McGirl's Automobile Logs
Mr. McGirl deducted an amount attributable to 15,000 miles
of business use of a 1985 Honda on each of the Yogurt Station's
5 Petitioners only reported $13,925 in wages from the Yogurt
Station on their 1989 joint Federal income tax return.
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