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Mr. Aunan’s workpapers reveal that the following entries
comprised the deducted amounts:
(a) For 1987, a cumulative amount of $514;
(b) for 1988, a cumulative amount of $3,677;
(c) for 1989, amounts of $3,578 and $167, for a total amount
deducted of $3,745;
(d) for 1990, amounts of $376, $397, and $2,792, for a total
amount deducted of $3,565.
Our review of the record reveals the following:
(a) In July, November, and December 1987, petitioner paid
amounts to State Farm Insurance totaling $414.92, all of which
respondent concedes are deductible (Ex. 38-R, lines 311-313).
(b) At various times during 1987, petitioner also paid for
employee health insurance from Blue Cross/Blue Shield and travel
insurance from Sid Murray Co. and Mutual of Omaha in amounts
totaling $541.97, all of which respondent concedes are deductible
(Ex. 38-R, lines 232-241). Some monthly payments to Blue Cross/
Blue Shield are not listed and appear to be missing.
(c) At various times during 1987, petitioner also paid
additional amounts to State Farm Insurance ($342.27) (Ex. 38-R,
lines 1017-1018) and the Administrator MSBA Plan ($21.60) (Ex.
38-R, line 1021) that respondent does not concede but we conclude
are deductible.
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