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B. Bureau of Labor Statistics Figures
Using the Bureau of Labor Statistics figures, respondent
increased Mr. Jacobsen’s income by $6,285 in 1987 and $6,309 in
1988. The figures each year included $266 for cigarettes. Mr.
Jacobsen does not smoke, and respondent concedes that the
increase based on the Bureau of Labor Statistics figures should
not include the amounts for cigarettes.
The figures also included $1,640 each year for auto repairs.
Mr. Jacobsen purchased a new car every year. Since his cars were
always under warranty, Mr. Jacobsen incurred only nominal auto
repair expenses. Although, as respondent points out, some
repairs may not be covered by a warranty, we do not believe that
it was appropriate to include $1,640 for auto repairs for a new
car on the basis of the Bureau of Labor Statistics figures. We
conclude that the increase based on the Bureau of Labor
Statistics figures should not include amounts for auto repair
expenses.
C. Computations of Unreported Income
1. Mr. Del Bosque’s Unreported Income
In accordance with the above discussion, Mr. Del Bosque’s
unreported gross receipts for 1987, 1988, and 1989 are as
follows:
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