- 127 -
of $250 in 1977. In 1976 his daughter's wedding reception was
held at the Columbus Country Club, and he was billed $7,631.77
for the reception. Petitioner maintained no records comparing
his business use to his personal use of these clubs, nor did he
keep records of the dates that he used the clubs for business
purposes or the nature of their business use. Hence, the office
expenses claimed for the dues paid to the Columbus Country Club
and the OSU Faculty Club are disallowed.
In 1977 petitioner deducted as office expenses $215.22 paid
to Standard Oil and $358.17 paid to Ed Potter. In 1977 he paid
several Standard Oil charges incurred by his son-in-law, Joe
Dinunzio. In 1977 also he paid two auto repair bills made out to
C.J. Maier. The bill dated November 28, 1977, is noted CDC.
These claimed deductions are disallowed.
In 1977 and 1978 petitioner deducted payments to Eva Carlson
in the amounts of $830.11 and $468.12. Eva Carlson later became
Eva Zand. There is no evidence showing the purpose of these
payments. Therefore, they are disallowed.
In 1978 petitioner deducted $9,000 paid as prepaid rent for
the year 1979 for the rental of his son-in-law's, Joe Dinunzio's,
condominium in Naples, Florida. The amount of the rent paid was
based on the estimated fair rental value of the condominium plus
the cost of furnishing it. Mr. Dinunzio acquired the condominium
in the fall of 1978 from the Riviera Condominium Company of
Page: Previous 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 NextLast modified: May 25, 2011