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c. Dues and Publications
For the years at issue, petitioner claimed deductions for
dues and publications as follows:
Year Amount
1987 $2,337
1988 3,867
1989 2,675
1990 4,095
Mr. Aunan’s workpapers reveal that the dues and publications
category on petitioner’s returns included expenses paid by
petitioner during the years at issue for her law library, bar and
other dues, continuing professional education, and her reception
room subscriptions as follows:
Year Law library CPE, dues & subs. Total
1987 $1,552 $785 $2,337
1988 3,530 337 3,867
1989 1,996 679 2,675
1990 1,468 2,627 14,095
1It appears from a review of Mr. Aunan’s workpapers that he
erroneously included the amount of $1,468 twice when calculating
petitioner’s 1990 deduction for dues and publications.
The record establishes that:
(a) During 1987, petitioner paid office book expenses of
$1,552.44 (Ex. 38-R, lines 152-160), continuing education
expenses of $549.20 (Ex. 38-R, lines 726-732), office magazine
expenses of $47.92 (Ex. 38-R, lines 124-126), and dues and
publications expenses of $2,321.48 (Ex. 38-R, lines 996-997,
1000-1003, 1016, 1033, 1038, 1045, 1051-1052, 1060, 1064, 1123,
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