- 7 -
were disallowed for lack of a business purpose. Service, for
1984, paid and deducted other amounts connected with the beach
condo, which respondent disallowed. For 1984, Service deducted
$1,362 as association fees, part of which was for the beach
condo and part of which was for the Johnsons' residence.
Respondent allowed $57, representing 10 percent business use of
the residence, and the remainder was disallowed for lack of a
business purpose.
For 1982, Service deducted the amount of certain MasterCard
charges that were designated as "Seminar Training Program
Costs" and disallowed by respondent for lack of a business
purpose. For 1982, 1983, and 1984, Service deducted $2,172,
$2,008, and $1,797 for dues, subscriptions, and memberships,
including the annual condominium fee of $720 for the Johnsons'
residence. Respondent, asserting the lack of a business
purpose, disallowed $2,076, $1,903, and $1,732 of the these
amounts (10 percent of the condominium fees were allowed).
Service deducted $6,891, $8,800, and $7,694 for automobile
insurance expenses, and respondent disallowed, for lack of a
business purpose, $6,801, $8,470, and $7,609 (10 percent of the
fees that related to the condominium were allowed).
Service also deducted for the years 1982, 1983, and 1984
travel, meals, lodging, convention, and entertainment expense
amounts totaling $8,671, $6,276, and $19,443, and respondent
disallowed, for lack of a business purpose, all but $180 for
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011