- 31 - Respondent did not allow a deduction in 1991 for the cost of the merchandise purchased from Ohio Coin. Since the merchandise was sold in 1991 as part of the Klein News arrangement, the cost of goods sold for 1991 should be increased by $24,048.85. 2. Additional Checks Written in 1991 on the Ameritrust and National City Bank Accounts Petitioners claim that the deductions for purchases and expenses should be increased for the following amounts paid from the Ameritrust and National City Bank accounts in 1991 as follows: Ameritrust Account Payee Amount Raymond $8,773.00 Bob Kelly 500.00 Ray Duffy 150.00 Fred Pachasa 450.00 O.U.P.A.1 300.00 Jim Mitchell 4,000.00 Maintenance Engineering, Ltd. 177.93 Anna Fox 1,077.00 Dan Eberhardt 240.00 James Brznack 60.50 Jennifer Kling 933.78 Wade Carsel 100.00 Carl Dietz 19,775.00 Cash 1,200.00 Cash 2,500.00 Cash 1,500.00 John Pepera 375.00 Thomas J. Bowers 1,260.00 Cash 120.00 1Ohio Union of Patrolman's Association.Page: Previous 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 Next
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