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account was charged $996 for another check to Beckett that had
not been honored the first time it was presented to the bank. We
find it more likely than not that the payment was to Beckett for
the purchase of price guides for the buyers group. Respondent
allowed petitioners a deduction for similar purchases made later
in the year. We see no reasonable distinction between the
earlier and later purchases. Therefore, the deduction for
purchases in 1991 should be increased by $996.
5. Amounts Paid in 1991 and 1992 for Mr. Miller's Van
Petitioners also assert that they are entitled to deduct in
1991 the $1,400 purchase price of the van Raymond purchased for
Mr. Miller. He purchased the van for Mr. Miller so that Mr.
Miller could pick up and deliver the items Raymond's group
purchased from Ohio Coin. The van was titled in Mr. Miller's
name, and Mr. Miller was the owner of the vehicle. The vehicle
experienced a transmission problem and Raymond paid $450 to
Custom Trans, Inc., for the repair. He purchased the van for Mr.
Miller and paid for the repair of the transmission in payment of
Mr. Miller's services. Those services were related to the buyers
group. Therefore, petitioners may deduct the $1,400 in 1991 and
$450 in 1992.
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