8
1991
Schedule C Amount Amount Amount
deductions deducted allowed disallowed
Attorney's fees $17,407 -- $17,407
Wife's home office 750 -- 750
Other expenses 36,825 $18,412 18,413
54,982 18,412 36,570
1992
Amount Amount Amount
deducted allowed disallowed
All expenses $50,430 -- $50,430
Petitioner paid $10,000 of the amount he deducted for
attorney's fees in 1991 to the Solana Beach, California, law firm
of Kolodny & Pressman in connection with his purchase of the
Riviera Apartments.
G. Procedural History
This case was first calendared for trial at our session in
Las Vegas, Nevada. We sent a copy of the Court's standing
pretrial order to the parties 5 months before that session. Our
standing pretrial order requires that any documents or materials
which a party expects to use at trial (except to impeach), but
which are not stipulated, be identified in writing and exchanged
by the parties at least 15 days before the first day of the trial
session. The standing pretrial order also states that the Court
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