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Year Amount
1987 $838
1988 3,784
1989 6,152
1990 3,515
Mr. Aunan’s workpapers reveal that the following entries
comprised the deducted amounts:
(a) For 1987, a cumulative amount of $838;
(b) for 1988, amounts of $2,449, $1,318, $14, and $3, for a
total amount deducted of $3,784;
(c) for 1989, amounts of $1,257, $4,404, $458, and $33, for
a total amount deducted of $6,152;
(d) for 1990, amounts of $3,385, $17 and $113, for a total
amount deducted of $3,515.
Our review of the record reveals the following:
(a) For 1987, petitioner documented, and respondent conceded
the deductibility of, $1,572.19 and $333.45 of payments to
Northwestern Bell (Ex. 41-R, lines 142-143, 146-148, 1068-1069,
and SSR dated 9/10/99, line 1093) and utility payments to NSP in
October and December of $419.21 (Ex. 38-R, lines 825-826), for a
total amount documented of $2,324.85.
(b) For 1988, petitioner documented, and respondent conceded
the deductibility of, telephone expenses paid to American Paging,
US West, and Northwestern Bell of $2,757.51 (Ex. 39-R, lines 315-
326, 328, 330, 333-334). Petitioner also documented, but
respondent does not concede the deductibility of, utility
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