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with clients and potential clients in connection with his
insurance-prospecting activity. The country club was also used
by petitioners' family for a family wedding in 1987. Petitioner
treated various required charges at the country club, such as
valet charges, ladies prize fee charges, and locker room charges,
in the same manner he treated the charges for dues. These
charges were incurred by country club members regardless of
whether the member actually used these services. There were
charges made by petitioner at the country club on 33 days during
1987 which related to drinks or meals with prospective insurance
clients.
On their 1986 and 1987 Federal income tax returns,
petitioners deducted expenses for the 1986 van, the condominium,
and meals and entertainment. Petitioners claimed as deductions
on their Federal income tax returns the following expenses which
were stated to be related to petitioner's insurance activities in
Hayward:
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Last modified: May 25, 2011