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Item 1993 1994 1995
Cost of goods
sold $5,677 $5,493 --
Advertising -- -- $928
Car and truck 150 -- --
Commissions
and fees -- -- 130
Depreciation 5,278 5,657 --
Insurance 601 582 --
Interest 1,630 1,584 1,481
Legal and
professional 56 -- --
Office -- 899 1,840
Rent or lease -- 200 --
Repairs and
maintenance 263 321 137
Supplies 719 824 993
Taxes and
licenses 3 25 --
Travel 477 1,770 520
Utilities 211 188 195
Other -- -- 792
In the notice of deficiency, respondent disallowed all of
petitioner’s claimed Schedule C costs of goods sold and
deductions for expenses on the ground that petitioner was not
engaged in the Schedule C activity for profit.
OPINION
Respondent’s Motion In Limine
Respondent filed a motion in limine to exclude or limit the
testimony of petitioner’s proposed expert witness, Mark J. Spaeth
(Mr. Spaeth). The Court permitted petitioner to make an offer of
proof and reserved ruling on the admissibility of the evidence.
In large part, Mr. Spaeth’s expert report and testimony
reflect his legal opinion about the ultimate legal issue of
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