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Respondent disallowed the following amounts in 1989:
Item Amount
Parking at 770 California Street $1,950
(petitioner's residence)
50 percent of car rental 1,500
payments to J. Clare
50 percent of Avis Rental 617
Car payments
Parking tickets 63
50 percent DMV renewals 115
and miscellaneous
Amtrak 373
Porsche auto invoices 7,311
Total 11,929
Respondent disallowed the following amounts in 1990:
Item Amount
Rod McClintock $2,600
Ray Johnson 200
Perl's Body Shop 647
S&D Towing 73
50 percent of car rental 450
payments to J. Clare
Non-itemized amounts 4,236
Total 8,206
As to the 1989 and 1990 expenditures related to travel,
respondent either disallowed the entire amount in some cases,
disallowed 50 percent of them in other cases, and required
capitalization of the full amount of the rest. With regard to
those required to be capitalized, respondent allowed depreciation
on 50 percent of the capitalized amounts.
We generally agree with respondent's determination.
Petitioner testified that he received an estimate that convinced
him that merely to paint the car, and return it to the condition
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