- 53 -
Office supplies $7,954.92 (Ex. 40-R, lines 4-87
(amount allowed column plus
line 65))
Office postage 378.46 (Ex. 40-R, lines 123-127)
Office furniture 38.00 (Ex. 40-R, line 214)
Postage 2,041.23 (Ex. 40-R, lines 432-468
(amount allowed column))
Sec. B off. supplies 13.59 (Ex. 40-R, line 1445)
Sec. B postage 79.97 (Ex. 40-R, lines 1451-1465)
Sec. B additional
supplies 279.28 (Ex. 40-R, lines 1666-1763
_________ (amount allowed column))
Total 10,785.45
(d) During 1990, 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 $3,330.25 (Ex. 41-R, lines 210-260)
Office expense 1,064.73 (Ex. 41-R, lines 264, 266-
267,271, 273-277, 279-285,
299, 302-304; SSR dated
9/10/99)
Copier 844.36 (Ex. 41-R, lines 358-361)
Printing expenses 619.31 (Ex. 41-R, lines 383-391)
Postage 1,422.78 (Ex. 41-R, lines 395-415)
Sec. B off. supplies 1,151.08 (Ex. 41-R, lines 1242-1285
(amount allowed column))
Sec. B off. misc. 117.63 (Ex. 41-R, lines 1312-1343
(amount allowed column))
Sec. B postage (cash) 108.45 (Ex. 41-R, lines 1348-1363)
Sec. B credit card 2,501.32 (Ex. 41-R, lines 1395-1424
(amount allowed column))
Sec. B printing 17.21 (Ex. 41-R, line 1598)
Sec. C credit card 244.14 (Ex. 41-R, lines 1668-1669,
1679-1681)
Total 11,421.26
Petitioner is entitled to deduct payments made for supplies
in each of the years at issue in the amounts summarized above and
shown on the chart at page 79 of this opinion.
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