- 9 - Petitioners claimed expenses related to their Amway activity on Schedule C of their tax returns for 1991 through 1998 as follows: 1991 1992 1993 1994 Bad debts --- --- --- $ 835 Car expenses --- $ 8,170 $10,173 6,794 Commissions/fees $ 1,083 5,064 8,286 4,379 Interest expense --- --- --- 672 Office expense 2,497 5,478 10,646 6,587 Repairs --- 62 --- --- Supplies 4,257 7,875 1,517 — Travel 4,915 7,637 5,633 4,858 Meals/entertainment1 302 794 1,024 1,002 Utilities --- --- --- 4,861 Other expenses Awards/gifts --- 57 --- --- Books/subscriptions/ tapes --- --- --- 369 Seminars --- 1,384 --- 1,394 Use of home 2,592 2,117 1,265 Total expenses $13,054 $39,113 $39,396 $33,016 1Net after 20 percent reduction for 1991-93 and 50 percent reduction for 1994 per sec. 274(n). 1995 1996 1997 1998 Advertising $ 2,078 $ 326 $ 1,105 $ 952 Car expenses 13,214 11,070 8,604 7,839 Commissions/fees 6,461 5,152 864 --- Depreciation 679 517 539 --- Interest expense 488 --- 458 423 Legal/professional --- --- 310 --- Office expense 8,371 11,026 5,796 5,942 Supplies 676 3,985 3,712 4,856 Travel 6,664 5,287 4,596 3,872 Meals/entertainment1 2,125 1,466 1,496 989 Other expenses Books/subscriptions/ tapes 992 884 --- --- Seminars 1,805 2,376 2,047 1,818 Uniforms --- 342 --- --- Use of home 2,510 2,485 --- --- Total expenses $46,063 $44,916 $29,527 $26,691 1Net after 50 percent reduction for 1995-98 per sec. 274(n).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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