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l. Wages and Employee Benefits
For the years at issue, petitioner claimed deductions for
wages and employee benefits paid in connection with her law
practice as follows:
Year Wages Employee Benefits
1987 $13,991 $2,057
1988 19,203 2,243
1989 26,238 5,274
1990 29,054 3,998
Mr. Aunan’s workpapers reveal that the following entries
comprised the deducted amounts:
(a) For 1987, the wage deduction was derived by adding
expenditures of $3,042 and $10,949, and the employee benefit
deduction was an aggregate amount of $2,057.
(b) For 1988, the wage deduction was derived by adding
expenditures of $15,766 and $3,437, and the employee benefit
deduction was derived by adding expenditures of $2,076, $134, and
$33.
(c) For 1989, the wage deduction was derived by adding
expenditures of $22,270 and $3,968, and the employee benefit
deduction was derived by adding expenditures of $3,275, $1,314,
$437, and $248.
(d) For 1990, the wage deduction was an aggregate amount of
$29,054, and the employee benefit deduction was derived by adding
expenditures of $3,797, $62, $109, and $30.
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