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$543.45. The receipt listed Mr. Christal, and not United
Sovereigns, as the customer. The automobile repaired was the
Caravan, and the receipt was stamped "paid" with check 2239 noted
on the receipt. Mrs. Christal signed the receipt.
In 1992, United Sovereigns paid for automobile work
completed on the Caravan in the amount of $429.05 with United
Sovereigns' check 3103. United Sovereigns claimed the $429.05
spent on the Caravan as a business expense.
In 1992, United Sovereigns claimed $559.97 it paid to
Competition Motors as an automobile expense. The Competition
Motor receipt listed Mr. Christal, and not United Sovereigns, as
the customer.
On January 10, 1991, Mr. Christal signed a Pioneer Health
insurance application. In 1992, United Sovereigns paid for the
Pioneer Health insurance which covered petitioners and their
children, and it deducted the policy's full cost on its 1992 tax
return. United Sovereigns did not pay health insurance premiums
for Ms. Menon or Ms. Johanson.
In 1992, United Sovereigns paid for a Price Club membership.
Mr. and Mrs. Christal's names were on the Price Club application.
No other names were on the Price Club application. United
Sovereigns claimed the Price Club membership fee as a supply.
In 1992, United Sovereigns paid for a Reader's Digest
subscription for Mrs. Christal and claimed the subscription as a
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Last modified: May 25, 2011