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Appendix
The parties settled some of the adjustments determined in the
notices of deficiency dated Sept. 28, 1995, and Feb. 23, 1996, as
follows:
1. Petitioner must recognize additional "other
miscellaneous income" for year ending June 30, 1989, in the
amount of $38,731.
2. Petitioner must recognize additional "farm contract
income" for year ending June 30, 1989, in the amount of $15,456.
3. Petitioner must recognize "income from the sale of
property" for year ending June 30, 1989, in the amount of
$14,290.
4. Petitioner must recognize "unreported commission income"
for year ending June 30, 1990, in the amount of $42,787.
5. Petitioner must recognize "pallet income" for years
ending June 30, 1989 and 1990, in the amounts of $17,852 and
$3,538, respectively.
6. Petitioner is entitled to "foreign commission expense"
deductions for years ending June 30, 1989 and 1990, in the
amounts of $50,000 and $100,000, respectively.
7. Petitioner has no "unrelated grower income" for years
ending June 30, 1989, 1990, and 1991.
8. Petitioner must recognize "commission income--unrelated
growers" for years ending June 30, 1989, 1990, and 1991, in the
amounts of $17,340, $27,475, and $184,616, respectively.
9. Petitioner is entitled to deductions for "Mexican labor
expenses" for years ending June 30, 1989, 1990, 1991, and 1992,
only in the amounts of $36,840, $33,095, $48,243, and $30,245,
respectively.
10. Petitioner is entitled to deductions for "legal
expenses" for years ending June 30, 1989, 1990, and 1991, only in
the amounts of $15,700, $12,000, and $19,900, respectively.
Petitioner is entitled to a deduction for "legal and accounting
expenses" for year ending June 30, 1992, only in the amount of
$17,177.
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