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Appendix
Expense Items Claimed on Schedule C
1990 1991 1992
Expenses subject to sec. 274(d):
Car and truck expenses $2,615 $2,870 --
Air travel 29,760 59,785 1$104,340
Meals away from home 5,743 2,890 212,481
Entertainment 2,634 462 --
Lodging 15,131 12,366 --
Other expenses:
Car rental3 11,941 13,136 --
Depreciation 5,314 5,806 6,652
Insurance 9,904 9,433 --
Office expense 4,198 11,120 15,696
Legal and professional services 1,400 5,964 10,772
Rent or lease
a. vehicles, machinery, and equipment 26,200 11,200 --
b. other business property -- -- 14,325
Repairs and maintenance 2,064 4,903 --
Trade shows 841 3,460 3,690
Research 5,118 22,287 4,701
Parking 415 420 --
Telcon [sic] 9,061 7,544 19,733
Professional services (other) 8,934 9,218 --
Dues and publications 410 865 --
Software -- 759 8,678
Courier -- -- 4,041
Charity contribution -- -- 2,860
Printing 20,595 5,424 --
Commission and fees -- -- 3,740
Total 162,278 4189,912 211,709
1For the taxable year 1992, air travel also includes lodging.
2For the taxable year 1992, meals away from home combined meals
and entertainment.
3Some items in this category would have been subject to sec. 274.
Since none of the expenses were substantiated under sec. 162, it was
unnecessary to subdivide the category further.
4 For the taxable year 1991, petitioner inexplicably reported
total expenses of $192,516 on line 28 of Schedule C.
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