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E. Board of Director’s Meetings
We allow no deduction with respect to the $310 claimed for
“Board of Directors Meetings” (board meals). As stated, during
the 1994 tax year, the Duquettes were petitioner’s only
directors. On January 1 and February 1, 1994, the Duquettes met,
as directors, to discuss corporate matters (the January 1 meeting
and the February 1 meeting, respectively). The January 1 meeting
took place at a restaurant called “The Mansion at Turtle Creek”,
and the February 1 meeting took place at a restaurant called "The
Riviera”. The charge for dinner at the first restaurant was $162
and the charge for dinner at the second restaurant was $148.
Petitioner claimed a deduction for both dinners ($310). The
minutes of the January 1 meeting show that the sole substantive
purpose of that meeting was to approve payment for the Duquettes’
prior trips to Naples, Florida, and the decision "to relocate the
corporation to Naples". The minutes of the February 1 meeting
show that the purpose of that meeting was to hear Mr. Duquette’s
report of petitioner’s earnings as of December 31, 1993, and to
approve Mr. Duquette’s consultation with an attorney "regarding
some tax issues". (See the discussion of those attorney’s fees,
infra.) There is no evidence that these matters actually
required significant discussion or, in light of Norman’s absolute
control of all aspects of petitioner’s business, any action other
than the preparation and signing of the minutes by Norman as
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