6
segregated between his psychiatric practice in Chicago, Illinois,
and his employment in California. The Court requested that the
parties also stipulate to the amounts for which petitioner had
provided substantiation.
Petitioner's substantiation of rent and telephone expenses,
claimed on his Schedule C for 1990, consisted of canceled checks
as follows:
Payee Amount Date Memo
Fine Arts Building $770.16 1/16/90 #210
Fine Arts Building 813.66 3/24/90 March 1990 - #210
Fine Arts Building 799.45 11/30/90 November #210
Fine Arts Building 798.68 12/26/90 #210 - December
Illinois Bell 229.02 1/29/90 312-922-3880
Illinois Bell 209.53 3/28/90 312-922-3880
Illinois Bell 222.28 5/25/90 312-922-3880
Illinois Bell 381.03 12/31/90 312-922-3880
General Tele-Communication 29.15 1/10/90 312-922-3880
General Tele-Communication 84.55 12/15/90 --
Petitioner approximated his rent expense for 1990 as $9,552 based
upon an estimated expense of $796 per month. Petitioner
estimated his telephone expense as an average monthly amount of
$260.47 based on the four checks paid to Illinois Bell.
Petitioner provided account statements from credit and
charge card companies to substantiate the amounts of his travel
expenses. These amounts are summarized as follows:
Estimated Substantiated
Expense Expense Expense
Airfare $7,240 $640.00
Lodging in California 4,680 765.35
Rental cars 5,720 1,130.79
$17,640 $2,536.14
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011