- 45 -
(d) During 1990, petitioner paid, and respondent concedes
the deductibility of, contract services of $10,079.24 (Ex. 41-R,
lines 18-49).
Petitioner is entitled to deduct amounts paid for contract
services in each of the years at issue in the amounts summarized
above and set forth in the chart at page 79 of this opinion.
h. Moving Expenses
For 1987, petitioner claimed a deduction for moving expenses
in the amount of $3,258. Mr. Aunan’s workpapers reveal that the
amount deducted consisted of expenses of $412 and $2,846. Our
review of the record reveals that petitioner paid, and respondent
concedes the deductibility of, office moving expenses of $412.25
(Ex. 38-R, lines 336-340) and $2,845.82 (Ex. 38-R, lines 169-
173), for a total amount documented of $3,258.07.
Petitioner is entitled to deduct moving expenses of
$3,258.07 for 1987, as conceded by respondent and as shown on the
chart at page 79 of this opinion.
i. Insurance
For the years at issue, petitioner claimed deductions for
insurance paid in connection with her law practice as follows:
Year Amount
1987 $514
1988 3,677
1989 3,745
1990 3,565
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