- 3 - Proprietorship), of $3,976 and $1,305 for the years 1990 and 1991, respectively; (6) whether petitioners are entitled to additional deductions for travel expenses of $3,535, $558, $1,764, $2,738, and $2,512 for 1989, 1990, 1991, 1992, and 1993, respectively; (7) whether petitioners are entitled to additional deductions for meal and entertainment expenses of $1,592, $597, $324, $886, and $2,104 for 1989, 1990, 1991, 1992, and 1993, respectively; (8) whether petitioners are entitled to a bad debt deduction of $300 for 1991; (9) whether petitioners are entitled to a deduction for a repair expense of $2,956 for 1993; (10) whether petitioners omitted $1,085 from business income for 1989; (11) whether petitioners omitted $2,223 of income from prizes for 1989; (12) whether petitioners’ dividend income should be reduced by $8,732 for 1992; (13) whether petitioners are liable for additions to tax for late filing under section 6651 for 1989 and 1990; (14) whether petitioners are liable for accuracy-related penalties under section 6662(a) and (b)(1) for 1991 and 1992 because of negligence or disregard of rules or regulations; andPage: 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