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Year Amount
1987 $4,637
1988 10,618
1989 9,617
1990 10,079
Mr. Aunan’s workpapers reveal that the following entries
comprised the deducted amounts:
(a) For 1987, amounts of $3,849 and $788, for a total amount
deducted of $4,637;
(b) for 1988, a cumulative amount of $10,618;
(c) for 1989, amounts of $9,490 and $127, for a total amount
deducted of $9,617;
(d) for 1990, a cumulative amount of $10,079.
Our review of the record reveals the following:
(a) During 1987, petitioner paid, and respondent concedes
the deductibility of, contract services of $3,849.52 (Ex. 38-R,
lines 39-60) and $788.25 (Ex. 38-R, lines 790-799), for a total
amount documented of $4,637.77.
(b) During 1988, petitioner paid, and respondent concedes
the deductibility of, contract services of $10,759.31 (Ex. 39-R,
lines 696-755).
(c) During 1989, petitioner paid, and respondent concedes
the deductibility of, contract services of $9,748.39 (Ex. 40-R,
lines 575-658 (excluding items conceded by petitioner)).
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