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Interest and Telephone Expenses
During 1991, 1992, and 1993, petitioner paid interest to
Bank of America with respect to petitioner’s equity line account
in the respective amounts of $1,632.18, $1,176.48, and $1,217.63.
During the years at issue, petitioner maintained (1) sepa-
rate home telephone lines, one of which was supposed to be used
for personal purposes and one of which was supposed to be used
for business purposes, and (2) separate cellular telephone lines,
one of which was supposed to be used for personal purposes and
one of which was supposed to be used for business purposes. He
paid the charges with respect to all of those telephone lines by
checks drawn on petitioner’s UVW account and one or more of
petitioner’s other accounts.
During each of the years at issue, petitioner paid at least
the following amounts for telephone expenses by checks drawn on
petitioner’s UVW account:
Telephone
Service Provider 1991 1992 1993
Pacific Bell $1,393.24 $1,059.27 $328.29
Cellular One 729.28 903.92 1,352.68
Nationwide Cellular --- --- 103.16
Services, Inc.
Tax Returns
Joint Returns of Petitioner and
Ms. Brodsky for 1991 through 1993
Petitioner and Ms. Brodsky filed joint returns for each of
the years at issue. The 1991 and 1992 joint returns identified
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