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(p) The remaining $357,070.00 of the
subcontractor expenses described in subparagraph (n),
above, were never paid or incurred by petitioner.
(q) Petitioner deducted a depreciation expense in
the amount of $93,208.00 on its tax return for the year
ended September 30, 1989.
(r) Of the depreciation expense described in
subparagraph (q), above, $37,058.00 was taken on
equipment not owned by petitioner and/or not in
existence.
(s) Petitioner deducted repairs and maintenance
expenses in the amount of $254,708.00 on its tax return
for the year ended September 30, 1989.
(t) Of the repairs and maintenance expense
described in subparagraph (s), above, $37,780.00 was
neither paid nor incurred.
(u) Petitioner deducted a telephone expense in
the amount of $8,128.00 on its return for the year
ended September 30, 1989.
(v) Of the telephone expense described in
subparagraph (u), above, $4,860.00 was neither paid nor
incurred.
(w) Petitioner deducted an advertising expense in
the amount of $88,102.00 on its tax return for the year
ended September 30, 1989.
(x) Of the advertising expense described in
subparagraph (w), above, $20,307.00 was neither paid
nor incurred.
(y) Petitioner deducted a dues and education
expense in the amount of $7,913.00 on its tax return
for the year ended September 30, 1989.
(z) Of the dues and education expense described
in subparagraph (y), above, $3,130.00 was neither paid
nor incurred.
(aa) Petitioner deducted as other costs equipment
rental in the amount of $48,438.00 on its tax return
for the year ended September 30, 1989.
(ab) Of the equipment rental cost described in
subparagraph (aa), above, $28,500.00 was neither paid
nor incurred.
(ac) Petitioner deducted on its tax return for
the year ended September 30, 1989, subcontractor
expenses in the amount of $563,402.00.
(ad) Petitioner only paid or incurred $366,822.00
of the subcontractor expenses described in subparagraph
(ac), above.
(ae) The remaining $196,580.00 of the
subcontractor expenses as described in subparagraph
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