- 52 -
(a) During 1987, petitioner paid for, and documented for
purposes of this case, office supplies and postage summarized
below, the deductibility of which respondent has conceded:
Office postage $653.36 (Ex. 38-R, lines 4-29)
Office supplies 2,015.75 (Ex. 38-R, lines 427-481,
excl. 438, 445, 447, 455)
Sec. B postage 359.37 (Ex. 38-R, lines 918-932)
Sec. B supplies 1,181.29 (Ex. 38-R, lines 938-951,
excl. 947)
Total 4,209.77
(b) During 1988, petitioner paid for, and documented for
purposes of this case, office supplies and postage summarized
below, the deductibility of which respondent has conceded:
Office supplies $3,607.36 (Ex. 39-R, lines 197-259 (in
amount allowed column))
Office supplies 2,960.81 (Ex. 39-R, lines 271-309)
Postage, etc. 2,520.70 (Ex. 39-R, lines 542-573)
Sec. B off. supplies 183.82 (Ex. 39-R, lines 1313-1433
(in amount allowed column))
Sec. B postage 141.99 (Ex. 39-R, lines 1571-1589)
Total 9,414.68
(c) During 1989, petitioner paid for, and documented for
purposes of this case, office supplies and postage summarized
below, the deductibility of which respondent has conceded:
18(...continued)
testified regarding the business purpose of the expenditure at
trial, and/or the documentation presented at trial contains a
contemporaneous notation of the business purpose of the item. In
addition, respondent has conceded the deductibility of other
expenses that could be categorized as supplies. We shall account
for these additional expenses as miscellaneous expenses later in
this analysis.
Page: Previous 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 NextLast modified: May 25, 2011