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owners' association fees, which are more accurately described and
deducted as commissions and fees. We therefore hold that
petitioners are not entitled to any deductions for 1993 and 1994
for the rental or lease of business property. In accordance with
the parties' stipulations, we hold that petitioners are entitled
to deductions for 1993 and 1994 for commissions and fees in the
amounts of $383 and $2,815, respectively.
Repairs & Maintenance for 1993 and 1994
We find that petitioners paid for a number of repairs to
petitioner's home office during 1993 and 1994. After examining
the records of the costs of such repairs, we hold that
petitioners are entitled to deductions for 1993 and 1994 for
repairs and maintenance in the total amounts of $2,087 and
$1,168, respectively.
Supplies for 1993 and 1994
For 1993 and 1994, petitioners claimed deductions for
supplies in the amounts of $490.84 and $250.18, respectively.
Respondent conceded $32.15 of the amount claimed for 1993. We
find petitioners' records of the supplies purchased during 1993
and 1994 reliable. We hold that petitioners are entitled to
deductions for 1993 and 1994 for supplies in the total amounts of
$491 and $250, respectively.
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