- 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
Last modified: May 25, 2011