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1986
Per Per
Office Auditor Barrow Appeal Adjustment
Depreciation $12,499 $12,625 ($126)
Repairs 9,753 14,206 (4,453)
Travel & entertainment 8,891 8,891 0
Claims/chargebacks 413 413 0
Interest on truck loans 0 5,473 (5,473)
All other expenses 45,862 45,862 0
Total $77,418 $87,470 ($10,052)
1987
Per Per
Office Auditor Barrow Appeal Adjustment
Depreciation $25,904 $37,864 ($11,960)
Repairs 5,399 8,579 (3,180)
Travel & entertainment 2,519 7,100 (4,581)
Claims/chargebacks 737 767 (30)
Interest on truck loans 0 4,685 (4,685)
All other expenses 40,266 40,266 0
Total $74,825 $99,261 ($24,436)
Thus, petitioners were now claiming Schedule C deductions for
1985 and 1987 in excess of the amounts reported on their returns
for those years, as well as a smaller deduction for 1986:
Year Amount per return Amount per appeal
1985 $80,883 $87,094
1986 87,797 87,470
1987 90,188 99,261
On or about May 24, 1993, petitioners' case was reassigned
to Revenue Agent Michael L. Roberts who determined that Mr.
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Last modified: May 25, 2011