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(d) During 1988, petitioner made payments to Blue Cross/Blue
Shield for employee health insurance ($1,010.32) (Ex. 39-R, lines
104-110), DCA for unspecified insurance ($397) (Ex. 39-R, lines
126-127), and Minnesota Department of Jobs & Training for
unemployment compensation insurance ($382.44) (Ex. 39-R, lines
140-147), all of which respondent concedes are deductible.
(e) During 1988, petitioner also made payments of $1,586.90
to State Farm Insurance Co. for office and equipment insurance
and for car insurance (Ex. 39-R, lines 116-125), $144.03 to
Confederation Life Insurance Co. for office insurance (Ex. 39-R,
lines 111-114), and $39 to Mutual of Omaha and Sid Murray Co. for
travel insurance (Ex. 39-R, lines 115, 131-132). Although
respondent does not concede that these amounts are deductible, we
hold that the above-listed items are deductible, and we note that
respondent has conceded similar items for 1989.
(f) During 1989, petitioner made payments to State Farm
Insurance for office insurance, to Sid Murray Co. and Mutual of
Omaha for travel insurance, to Blue Cross/Blue Shield for
employee health insurance, to Confederation Life Insurance Co.
for office insurance, to Lutheran Brotherhood for office
insurance, and miscellaneous other companies, totaling $2,768.80,
all of which respondent concedes are deductible.
(g) During 1989, petitioner paid additional office insurance
that respondent does not concede is deductible but that we hold
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