- 5 -
Development Fund, deputy public defenders had to submit requests
for reimbursement, via an office form, to Mr. Grant Armstrong.
On the return, petitioner deducted “other” business
expenses. Some, but not all, of the other expenses petitioner
deducted were for items such as computer expenses, research
materials, candy and flowers for secretaries and clerks,
petitioner's home and rented office telephone bills, office
stationery, video rental, cable television, magazine and
newspaper subscriptions, parking and parking citations, various
club dues and expenses, T-shirts, and photographs. Petitioner
asserted that it was necessary for him to keep abreast of the
local news for his job as a deputy public defender. Petitioner,
however, conceded that both cable television and the local
newspaper have personal elements of pleasure to them.
The public defender's office provided office supplies, such
as pens, paper, legal pads, etc., for its deputy public
defenders. The public defender's office maintained a law library
for its deputy public defenders. Furthermore, the public
defender's office had a research assistant, Barbara Fargo,
available to its attorneys. Additionally, there is a county law
library near petitioner's office.
During 1992, petitioner purchased computerized research
materials and deducted their cost on the return. The county
allocates a portion of the Professional Development Fund to
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011