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prepared or eaten by the Dobbe family at their home from January
1989 through September 1993. Only $6,417 of the amount
reimbursed was for groceries purchased during Holland America’s
FYE 1993. Holland America paid the grocery reimbursement only to
Mr. and Mrs. Dobbe and not to any other employees because the
policy covered only corporate officers.
Holland America deducted the grocery reimbursement of
$34,246 from its FYE 1993 Federal income tax return as
“supplies”. Mr. and Mrs. Dobbe excluded the reimbursed amount
from their 1993 gross income.
Solarium
Before 1993, the Dobbe residence had only one solarium
attached to it (old solarium). The old solarium is near the pool
behind the house and has a sitting area and a hot tub. No tax
deduction was ever taken for the old solarium.
During FYE 1993, Holland America paid $12,203 for the
construction of a new solarium on the Dobbe residence (new
solarium). The new solarium’s door leads out of Mr. and Mrs.
Dobbe’s kitchen and dining area. Unlike the old solarium, the
new solarium is built primarily of glass, and its floor is made
of teakwood.
After the construction of the new solarium was completed,
Holland America used it at some point during FYE 1993 to
experiment with growing at least one new plant. The record,
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Last modified: May 25, 2011