- 43 -
353-423) and $759 (Ex. 38-R, lines 966-995), for a total amount
documented of $2,692.65.
(b) During 1988, petitioner paid, and respondent concedes
the deductibility of, court fees of $1,548.25 (Ex. 39-R, lines
386-433), $2,947.88 (Ex. 39-R, lines 437-530), and $57.50 (Ex.
39-R, lines 1647-1654), for a total amount documented of
$4,553.63.
(c) During 1989, petitioner paid, and respondent concedes
the deductibility of, court fees of $10.61 (Ex. 40-R, line 220),
$944.57 (Ex. 40-R, lines 270, 272-326), and $7,316.23 (Ex. 40-R,
lines 662-729, 731-752, 754-755, 757, 759-760, 762-789, 793, 797-
800, 804, 806, 808-812, 815-825, 827-844), for a total amount
documented of $8,271.41.
(d) During 1990, petitioner paid, and respondent concedes
the deductibility of, court fees of $3,113.45 (Ex. 41-R, lines
435-502) and expert fees of $3,796.57 (Ex. 41-R, lines 589-603),
for a total amount documented of $6,910.02.
Petitioner is entitled to deduct court and expert fees in
each of the years at issue in the amounts summarized above and as
set forth in the chart at page 79 of this opinion.
g. Contract Services
For the years at issue, petitioner claimed deductions for
contract services obtained as part of her law practice as
follows:
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