- 87 -
Table 15
1983 1984 1985 1986
Miami, Fla. $1,302.00 $1,616.50 $397.00 $1,854.00
716.00 2,166.00 1,777.58
-- -- -- 1,570.50
Miami, Key West, Fla. -- -- -- 3,216.73
Hawaii 5,326.51 -- -- --
Lake Tahoe, Nev. 1,351.50 -- 630.00 --
L.A. Olympics 1,359.55 2,057.00 -- --
New York, N.Y. 990.34 -- -- --
Orlando, Fla. -- 780.00 -- --
Acapulco, Mexico -- -- 3,682.24 --
Stamford, Conn. -- -- 349.63 --
Corpus Christi, Tex.1 -- -- 1,137.50 983.78
San Diego, Calif. -- -- 450.00 --
Canada -- -- 3,610.37 --
Los Angeles, Calif. -- -- 457.00 --
Snowmass, Colo. -- -- -- 2,019.37
Western Trip -- -- -- 1,009.00
Miscellaneous Washington -- -- -- 846.36
Annual Fee -- -- -- 45.00
Totals--fraud per 10,329.90 5,169.50 12,879.74 13,322.32
respondent’s brief
Total Travel and 18,611.70 13,452.26 23,014.34 211,659.62
entertainment
adjustments
--notice of deficiency
1 Respondent does not set forth the amounts of the Corpus
Christi, Texas, trips constructive dividends at the same place in
the brief at which the other amounts are listed. The amounts we
show for the Corpus Christi constructive dividends are taken from
Appendix VI to respondent’s opening brief.
2 See infra text following note 29 for discussion of the effect
of unexplained allowance items in the notices of deficiency.
Section 61(a)(7) includes dividends in gross income.
Section 316(a) provides that a dividend is any property
distributed by a corporation to its shareholders out of post-1913
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