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$91,615, $53,500, and $45,375 for the taxable years ended January
31, 1990, January 31, 1991, January 31, 1992, and January 31,
1993, respectively, because those funds were diverted from it to
the German account, the personal account of its stockholder Mr.
Daimler. Dieter Electronics also failed to report taxable income
in the amount of $9,521 for the taxable year ended January 31,
1992.
Throughout the years 1990 through 1992, Mr. Daimler and Ms.
Mondragon caused Dieter Electronics to pay their personal ex-
penses in the amounts of $18,598, $32,629, and $14,194, respec-
tively, which they failed to report as dividend income from the
Company in their respective joint returns for those years.
Dieter Electronics improperly deducted $14,194 of its stockhold-
ers’ personal expenses as a “Miscellaneous” expense in its return
for the taxable year ended January 31, 1993.
During 1992, Dieter Electronics also paid Mr. Daimler and
Ms. Mondragon (1) $6,000 which they used to pay their automobile
lease, (2) an additional $7,760 of Mr. Daimler’s personal ex-
penses, and (3) Mr. Daimler’s personal model airplane expenses in
the amount of $561, all of which they failed to report as divi-
dend income from the Company in their joint return for that year.
Mr. Daimler and Ms. Mondragon knowingly caused Dieter Electronics
to deduct improperly the $7,760 of Mr. Daimler’s personal ex-
penses and the $561 of Mr. Daimler’s personal model airplane
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