- 9 -
Original Amended Conceded
Return Return Brief by Respondent
Expenses
Advertising $500 $882 $96 $96.06
Bad debts 3,000 -– -– -–
Car & truck expense -– 2,132 2,132 -–
Insurance 1,300 1,000 382 -–
Mortgage 2,500 -– -– -–
Legal & professional 2,000 800 800 -–
Repairs & maintenance 10,000 7,399 11,800 1 50.00
Supplies 7,000 1,684 2,467 -–
Taxes & license 550 1,362 1,362 930.90
Travel 5,300 -– -– -–
Meals & entertainment 1,600 -– -– -–
Utilities 1,000 -– -– -–
Telephone -– 1,382 1,382 426.23
Electricity -– 450 450 400.45
Independent contractors -– 4,609 4,609 -–
Bank charges -– 518 950 233.10
PA Lottery charges -– 936 936 936.00
PA Lottery shortage -- 10,561 10,561 -–
United News debt paid/Septa tokens -–956 956 956.25
Cleaning -– 520 520 --
Depreciation on steel plates-– -– -– 497.50
& electrical system
Depreciation on newsstand -– -– -– 1,435.00
34,750 35,191 39,403 5,961.49
1Permit fees
We discuss each of the business expenses claimed by
petitioners at trial which, generally, are the same
expenses claimed by petitioners on the Schedule C filed as
part of their amended return. Petitioners claimed a
deduction for advertising expenses of $882 on their amended
return, but at trial they introduced into evidence only two
checks in the aggregate amount of $96.06 drawn to the order
of the Philadelphia Enquirer. Respondent concedes that
petitioners are entitled to deduct advertising expenses of
$96.06.
Petitioners claim car and truck expenses of $2,132.
In his testimony, petitioner acknowledged that his family
used only one car during 1993 and that they used the car
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Last modified: May 25, 2011