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Petitioner is entitled to deduct utility expenses in each of
the years at issue in the amounts summarized above and shown on
the chart at page 79 of this opinion.
k. Supplies
For the years at issue, petitioner claimed deductions for
supplies purchased for her law practice as follows:
Year Amount
1987 $4,174
1988 12,297
1989 13,139
1990 7,263
Mr. Aunan’s workpapers, which describe this category of
expenses as “Office Supplies & Postage”, reveal that the
following entries comprised the deducted amounts:
(a) For 1987, amounts of $2,106, $653, and $1,415, for a
total amount deducted of $4,174;
(b) for 1988, amounts of $4,076, $1,195, $5,932, and $1,094,
for a total amount deducted of $12,297;
(c) for 1989, amounts of $6,762, $2,088, $378, $1,450,
$2,422, and $39, for a total amount deducted of $13,139;
(d) for 1990, amounts of $1,423, $3,307, $619, and $1,914,
for a total amount deducted of $7,263.
Our review of the record reveals the following:18
18Petitioner disputes respondent’s failure to allow
additional expenditures that she made and deducted as office
supplies. In many but not all instances, petitioner credibly
(continued...)
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