-5-
1990 by $246,536. This adjustment flowed through to petitioner
as ASAP's sole shareholder, producing a corresponding increase in
petitioners' income for that year. Respondent also disallowed
two items petitioners claimed as deductions, a $26,676 deduction
for computer software research and development costs (the
research and development issue), and a $14,842 deduction for
business-related travel expenses (the travel expense issue).
Petitioners filed the petition in docket number 15710-94 on
August 31, 1994, and respondent filed her answer on September 26,
1994. Hashimoto filed a separate petition in docket number
16009-94 on September 6, 1994, as an innocent spouse, and
respondent's answer to Hashimoto's petition was filed on October
24, 1994. On November 10, 1994, respondent's motion to dismiss
Hashimoto from the original case, and retitle the cases in their
separate names was granted. On March 17, 1995, the attorney for
Hashimoto, D. Robert Autrey, Jr. (Autrey), moved to withdraw; we
granted Autrey's motion on March 22, 1995, and Hashimoto
proceeded pro se. Both cases were calendared for trial on May 1,
1995; however, upon consideration that all of the cases called
during the trial session required more time than was available,
they were generally continued. The cases were next calendared
for trial on January 29, 1996. On January 17, 1996, respondent
moved to consolidate the cases for trial, briefing, and opinion.
We granted respondent's motion. On the scheduled day of trial,
petitioner asked for a continuance because of complications due
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