- 3 - V. Character of Gain on Disposition of Diesel Power Stock . 103 VI. Claimed Capital Losses for 1978 and 1979 . . . . . . . . 105 VII. Asserted Claim of Right for 1979 . . . . . . . . . . . . 106 VIII. Claimed Schedule C Expense Deductions . . . . . . . . . 108 A. Cost of Goods Sold for 1973 . . . . . . . . . . . . 108 B. Cost of Goods Sold for 1977 . . . . . . . . . . . . 110 C. Cost of Goods Sold for 1978, 1979, and 1981 . . . . 110 D. Claimed Deductions for Commission Expenses . . . . . 110 E. Claimed Deductions for Consulting Fees . . . . . . . 115 F. Claimed Deductions for Management Fees . . . . . . . 117 G. Claimed Deductions for Consulting Fees or Salary . . 120 H. Claimed Deductions for Legal and Professional Fees . 121 I. Claimed Deductions for Salaries and Wages . . . . . 124 J. Claimed Deductions for Office Expenses . . . . . . . 124 K. Claimed Deductions for Interest Expenses . . . . . . 129 L. Claimed Deductions for Insurance Expenses . . . . . 132 M. Claimed Deductions for Dues and Publications . . . . 132 N. Claimed Deductions for Depreciation . . . . . . . . 133 O. Claimed Rental Loss . . . . . . . . . . . . . . . . 135 P. Claimed Rent Expense--London . . . . . . . . . . . . 135 Q. Claimed Deduction for Loan Origination Fee . . . . . 135 R. Claimed Moving Expense Deduction . . . . . . . . . . 136 S. Investment Tax Credits . . . . . . . . . . . . . . . 136 T. Claimed Deductions for Travel and Entertainment Expenses . . . . . . . . . . . . . . . . . . . . . . 136 IX. Claimed Dependency Exemption and Charitable Contribution Deductions . . . . . . . . . . . . . . . . . . . . . . . 144 A. Dependency Exemption Deduction Claimed for Tara Daneshvari. . . . . . . . . . . . . . . . . . . 144 B. Deduction for Charitable Contribution Claimed for Property Transferred to the City of Columbus, Ohio. .144 C. Deduction for Charitable Contribution Claimed for Property Transferred to Kenyon College . . . . . . . 146 X. Claimed Losses From Trusts, Partnerships, Subchapter S Corporation, and Farming Operations . . . . . . . . . . 149Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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