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C. Automobile Expenses
Mr. Frank drove his car an unspecified number of times to
meet with persons interested in establishing a living trust.
Petitioners reported that the trust activity lost $509.95 in 1991
and $48.56 in 1992.
Petitioners marketed and distributed a food supplement drink
and other dietary products. Some customers came to petitioners'
home to buy the products. Petitioners sometimes traveled to sell
the products. Petitioners used their car to meet with several
people in 1991 to discuss buying food supplement products.
Petitioners deducted $349.03 in 1991 for automobile expenses
related to the food supplement business.
During the years in issue, petitioners owned residential
rental property at 501 Nebraska Street (Nebraska Street
property). Petitioners deducted $237.27 in automobile expenses
for the Nebraska Street property.
Petitioners drove about 514 miles for the living trusts and
food supplements activities and the Nebraska Street property from
January to April 1991. Petitioners maintained an automobile log
in 1991, but lost the log for May to December 1991.
D. Rental Property Expenses
1. Springs Road Rental Property
Petitioners bought rental property at 400 Springs Road
(Springs Road property) around August 18, 1992. Petitioners
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