- 48 -
is deductible. The additional documented amounts total $1,096.51
(Ex. 40-R, lines 474-476, 479, 481-482).
(h) During 1990, petitioner paid employee life insurance,
employee health insurance, and workers’ compensation and
unemployment insurance totaling $1,543.64, all of which
respondent concedes are deductible (Ex. 41-R, lines 9-14, 842-
843; SSR dated 9/10/99).
(i) During 1990, petitioner also made payments to Blue
Cross/Blue Shield, Sid Murray Co. and Mutual of Omaha for office
and travel insurance ($518.98) that petitioner documented and
respondent concedes are deductible (Ex. 41-R, lines 365-368, 378-
379).
(j) During 1990, petitioner made other insurance payments,
the amount and business purpose of which she documented at trial.
Although respondent does not concede that these payments are
deductible, we hold that they are deductible because petitioner
has credibly testified with regard to their business purpose.
The payments total $1,303.19 (Ex. 41-R, line 369).
Petitioner is entitled to deduct business insurance that she
paid in each of the years at issue in the amounts summarized
above and shown on the chart at page 79 of this opinion.
j. Utilities
For the years at issue, petitioner claimed deductions for
utilities as follows:
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