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APPENDIX B
Schedule C Deductions Allowed by Respondent
1993 1994
Advertising $455 -0-
Bad debt 1-0- -0-
Insurance 3,883 $803
Office expense 239,249 22,165
Repairs and maintenance 9,245 7,111
Supplies 5,051 2,460
Taxes 266 1,519
Utilities 5,747 3,967
Wages 45,957 44,690
Postage 622 1,114
Filing fees 4,526 1,645
Natural gas 1,705
Telephone 4,346 7,320
Total 119,347 94,499
1Petitioner incorrectly deducted a bad debt expense of
$17,375 in 1993 on Schedule C. The parties agree that petitioner
is not entitled to the deduction and that the items petitioner
claimed as a bad debt expense are deductible as office expenses.
2This consists of $21,874 in expenses substantiated by
petitioner and the $17,375 bad debt expense reclassified as an
office expense and allowed as a deduction.
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