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expenditure in the amount of $1,116 paid by petitioner to finance
two banquets was allowed as a deduction for a trip to Birmingham,
Alabama, on May 29-31, 1991, and also claimed as a cash
contribution to the Diocese of Atlanta (see paragraphs 21 and 33
of the stipulation of facts and corresponding exhibits).4 Based
on our review of the relevant stipulation of facts and exhibits,
we conclude that the banquet expenses were claimed twice.
Accordingly, the $1,215 cash contribution to the Diocese of
Atlanta described in paragraph 21 of the stipulation of facts
must be reduced by $1,116. Additionally, respondent asserts that
several meal deductions relating to a trip to Washington, D.C.,
on July 7-12, 1990, were deducted as meal expenses and also
deducted as lodging expenses. A review of paragraph 14 of the
stipulation of facts and Exhibit 9 shows that expenses for
several meals totaling $67.695 were claimed twice. Accordingly,
we find $67.69 of the disputed meal expenses referred to in
paragraph 14 of the stipulation of facts should be disallowed.
4 The stipulation of facts sets forth the amount of
deductions claimed, allowed, and disallowed with respect to each
trip and the date of each trip. This information is voluminous
and unnecessary to an understanding of the issues; accordingly,
we have not reproduced it. However, in an effort to simplify the
parties' task of making computations under Rule 155, we have
referenced our discussion of the issues to the stipulation of
facts.
5 This amount is the sum of individual meals in the
amounts of $11.26, $4.73, $4.73, $36.25, and $10.72.
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