- 38 -
1128-1129, 1135, 1144, 1151, 1157, 1172, 1174, 1176), for a total
amount documented of $4,471.04.
(b) During 1988, petitioner paid office book expenses of
$3,678.04 and subscriptions and memberships of $360.52, for a
total amount documented of $4,038.56 (Ex. 39-R, lines 25-32, 35-
38, 42-63).
(c) During 1989, petitioner paid office book and
subscription expenses of $1,974 (Ex. 40-R, lines 166-184, 186-
205) and a fee of $50 to the Minnesota Women Lawyers Association
(Ex. 40-R, line 142), for a total amount documented of $2,024.
In addition, Mr. Aunan’s workpapers suggest that when he was
working on petitioner’s return for 1989, petitioner also had
given him documentation of two other expense items of $412 and
$217.
(d) During 1990, petitioner paid office book and
subscription expenses of $1,475.07, professional organization
fees of $310.50, continuing legal education expenses of $247.50,
and office book expenses of $278.90, for a total amount
documented of $2,311.97 (Ex. 41-R, lines 120-147, 428-431, 846-
852, 1290-1297).
Petitioner is entitled to deduct dues and subscriptions
expenses in each of the years at issue in the amounts summarized
above and set forth in the chart on page 79 of this opinion.
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