- 41 -
(c) for 1989, amounts of $607, $300 and $8, for a total
amount deducted of $915;
(d) for 1990, amounts of $1,816 and $7, for a total amount
of $1,823.17
Our review of the record reveals the following:
(a) During 1987, petitioner paid, and respondent concedes
the deductibility of, courier services totaling $2,541.70 (Ex.
38-R, lines 74-114).
(b) During 1988, petitioner paid, and respondent concedes
the deductibility of, process service fees totaling $2,373.28
(Ex. 39-R, lines 599-648).
(c) During 1989, petitioner paid, and respondent concedes
the deductibility of, process service fees and other
transportation expenses totaling $570.70 (Ex. 40-R, lines 377-
398).
(d) During 1990, petitioner paid, and respondent concedes
the deductibility of, process server fees of $556.08 and
messenger service fees of $1,353.08, the total of which is
$1,909.16 (Ex. 41-R, lines 506-524, 607-646).
Petitioner is entitled to deduct process service and
transportation expenses in each of the years at issue in the
17Although the amounts shown on Mr. Aunan’s workpapers total
$1,823, the amount claimed on the tax return was $1,822.
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