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should be reduced by the $750. Additionally, petitioners are not
entitled to a deduction for repayment of the loan.
b. C.C.P.L.
The $836 check to CCPL was for a shelving unit purchased at
an auction by the Cuyahoga County Public Library for Morova's
store. The purchase was not part of the bulk buying for the
buyers group. Petitioners have failed to establish that the cost
of the shelving unit is otherwise deductible in 1992.
c. John Banville
John Banville works for the National Football League. The
$600 check payable to John Banville is for the purchase of
footballs and commemorative footballs from the Super Bowl. We
find that the purchase of the footballs more likely than not was
a purchase for Raymond's private collection, rather than a bulk
purchase for the buyers group. Petitioners have not shown that
the footballs were sold and that the proceeds were deposited into
their accounts during 1991 or 1992. Therefore, petitioner's
income for either year is not reduced by the cost of the
footballs.
d. Eric Lawrence
Eric Lawrence owns Lawrence Machines, a company that makes
plastic sheets. Respondent included other payments to Lawrence
Machines in the amount of purchases. We find that the $1,035
check written to Eric Lawrence more likely than not was a
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