- 40 -
(b) During 1988, petitioner paid fees to other professionals
of $7,145.55 and printer expenses of $2,277.63, for a total
expenditure of $9,423.18 (Ex. 39-R, lines 67-100, 680-692).
(c) During 1989, petitioner paid fees to other professionals
in the aggregate amount of $6,140.18 (Ex. 40-R, lines 91-119).
(d) During 1990, petitioner paid fees to other professionals
in the aggregate amount of $28,533.59. After reducing the amount
paid by the $15,000 payment to Mr. Van Valkenburg, the total
expenditure documented by petitioner was $13,533.59 (Ex. 41-R,
lines 538-585).
Petitioner is entitled to deduct legal and professional fees
in each of the years at issue in the amounts summarized above and
set forth in the chart at page 79 of this opinion.
e. Process Services
For the years at issue, petitioner claimed deductions for
process services obtained as part of her law practice as follows:
Year Amount
1987 $2,482
1988 2,495
1989 915
1990 1,822
Mr. Aunan’s workpapers reveal that the following entries
comprised the deducted amounts:
(a) For 1987, a cumulative amount of $2,482;
(b) for 1988, amounts of $2,373 and $122, for a total amount
deducted of $2,495;
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