- -9
Respondent in the notice of deficiency disallowed $3,464 of
the itemized deductions claimed by petitioner for 1991. The
itemized deductions claimed by petitioner for 1991 which were not
disallowed were:
Deduction Amount
Real estate taxes $277
Personal property taxes 20
Charitable contributions 12
Home mortgage interest 4,070
Total 4,379
Petitioner filed a Schedule C with his return for the
taxable year 1991, using the business name "A & M Techservices".
Petitioner reported the address of this business as "1431 S. Oak
St. Room 16, Melbourne, FL 32901". On the Schedule C petitioner
claimed business expense deductions as follows:
Expense Amount
Advertising $6,150
Insurance 240
Interest 850
Legal/professional services 3,550
Office expense 7,000
Equipment lease 1,900
Repairs and maintenance 775
Supplies 200
Travel 1,500
Meals and entertainment 80
Utilities 300
Business Start-up 960
Total 23,505
Petitioner stated on the Form 2106 attached to his 1991
return that his business was engineering consulting. Petitioner
was seeking to contract out his services as an independent
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Last modified: May 25, 2011