- 40 -
records upon which petitioner's computations are based, however,
do not reveal whether bands actually performed at the Bullfrog,
or how much the bands were actually paid. Additionally, several
copies of Nite-Line were unavailable. We cannot say with
certainty what information those unavailable back copies would
reveal. Moreover, petitioner's computations do not reflect any
allowance for bands that failed to perform as advertised.
Bearing heavily against petitioner, whose inexactitude is of his
own making, Cohan v. Commissioner, supra, we find that petitioner
incurred deductible band expenses in the amounts of $18,150,
$19,800, $16,088, and $13,200 for 1987, 1988, 1989, and 1990,
respectively.
38(...continued)
expenses as follows:
1987 1988 1989 1990
Advertisements in Night-Line Magazine44 48 39 44
Nights/bands in each advertisement x 3x 3 x 3 x 2
Total band/nights advertised 132 144 117 88
Week night bands 44 48 39
Average week night price per band x $225 x $225 x $225--1
Thursday night band expense $9,900 $10,800 $8,775
Friday night bands advertised 44 48 39 44
Average price per Friday night band x $300 x $300 x $300 x $300
Friday night band expense $13,200 $14,400 $11,700 $13,200
Saturday night bands advertised 44 48 39 44
Average price per Saturday night bank x $300 x $300 x $300 x $300
Saturday night band expense $13,200 $14,400 $11,700 $13,200
Total band expenses $36,300 $39,600 $32,175 $26,400
1Petitioner's computation for 1990 reflects the fact that he cut back on
week night bands during 1990.
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