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prorating it among the wrestlers. As the owner of MBWC
testified, this split the cost of airline transportation between
the club and the wrestlers. When the wrestlers had paid for
their own transportation, there was no deduction from gross
receipts for transportation prior to the split between the club
and the wrestlers. Therefore, the wrestlers each received more
from the receipts of the show than they did after the club paid
the airline ticket costs or chartered plane costs and deducted
it, as the wrestlers say, "off the top" of the take before its
division between the wrestlers and the club. In the economic
sense, the wrestlers paid a part of their own airline
transportation by receiving less for wrestling at performances
when they went by airplane than they would have received had the
club not furnished them with the airline tickets. Petitioner's
return preparer was convinced that if the club had paid out the
amount for the airline tickets as the club manager testified, the
amount should have been shown on the Forms 1099 furnished to the
wrestlers as part of payment in money or in kind to the wrestlers
for the year. Whether or not she is correct in her conclusion
that the amount paid by MBWC for air fare should have been
included on the Forms 1099, there is certainly much to be said
for her position that it should have been. Many people do not
understand the concept that a deduction cannot generally be taken
for something where an equivalent amount has not been included in
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