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he drove a total of 38,146 miles for business purposes in 1990.
In 1990, Mr. Velinsky made 3 automobile trips to Phoenix; 2 trips
to San Francisco; 2 trips to Las Vegas; and 1 trip to Denver in
connection with his business. All these trips were from Los
Angeles.
Respondent in her notice of deficiency to petitioner dated
January 7, 1994, disallowed $28,886 of the $31,850 of
petitioner's claimed business expenses. The disallowed items
were the following:
Expense Amount
Car and truck $9,569
Depreciation 1,293
Interest--other 1,333
Legal/professional services 1,200
Rent--other business property 4,800
Travel 2,105
Meals & entertainment 5,426
Utilities 2,471
Admissions 689
The $2,964 in total expenses not disallowed was the
following:
Expense Amount
Meals & entertainment $12
Office expenses 397
Cleaning 151
Dues and publications 680
Parking 212
Postage 545
Printing 642
Seminars 325
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Last modified: May 25, 2011