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d. Legal and Professional
For the years at issue, petitioner claimed deductions for
legal and professional fees paid in connection with her law
practice as follows:
Year Amount
1987 $5,104
1988 7,239
1989 6,128
1990 13,536
Mr. Aunan’s workpapers reveal that the following entries
comprised the deducted amounts:
(a) For 1987, amounts of $158, $1,620, $760, and $2,566, for
a total amount deducted of $5,104;
(b) for 1988, amounts of $4,962 and $2,277, for a total
amount deducted of $7,239;
(c) for 1989, amounts of $4,965, $88 and $1,075, for a total
amount deducted of $6,128;
(d) for 1990, amounts of $18,066 and $10,470, reduced by a
$15,000 payment to James Van Valkenburg, for a total amount
deducted of $13,536.
Our review of the record reveals the following:
(a) During 1987, petitioner paid fees to other attorneys of
$2,566, fees to law clerks of $760.02, fees to experts of
$1,620.20, and fees for medical records of $158, for a total
expenditure of $5,104.22 (Ex. 38-R, lines 250-261, 317-319, 766-
777, 750-754).
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