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expenses paid to NSP totaling $1,317.82 (Ex. 39-R, lines 668-
676). Because petitioner has substantiated the payments to NSP,
which are consistent with utility payments in other years that
respondent did concede, we conclude that the payments to NSP
during 1988 are deductible utility expenses.
(c) For 1989, petitioner documented, and respondent concedes
the deductibility of, payments to NSP of $1,715.43 (Ex. 40-R,
lines 357-363, and SSR dated 9/10/99) and telephone and Metagram
expenses totaling $4,331.05 (Ex. 40-R, lines 331-334, 337-344,
346-347, 349-351, 353).
(d) For 1990, petitioner documented payments of $3,401.87
(the amount of which equals the sum of two of the three entries
on Mr. Aunan’s workpapers) (Ex. 41-R, lines 330-354). Of the
payments documented, respondent concedes the deductibility of
certain payments made to US West Cellular, NSP, American Paging,
AT&T, and US West Communications totaling $3,012.53 (Ex. 41-R,
lines 335-345, and SSR dated 9/10/99). Petitioner testified at
trial that she was entitled to additional amounts for cellular
phone service and for certain AT&T expenses for the office
phones. We accept petitioner’s testimony as credible, and we
allow her additional phone expense of $233.74 (Ex. 41-R, lines
331-334, 346, 348).
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