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Petitioner paid wages and provided employee benefits in the
amounts deducted in each of the years at issue as shown on the
chart at page 79 of this opinion.
m. Car and Truck
For the years at issue, petitioner claimed deductions for
car and truck expenses paid in connection with her law practice
as follows:
Year Amount
1987 $6,672
1988 8,807
1989 5,354
1990 110,399
1This amount includes car lease payments of $7,159 claimed
as rent.
Mr. Aunan’s workpapers reveal that the following items of
car and truck expenses were taken into account in calculating the
deductions for the years at issue:
Year Car lease Repairs Gas Total
1987 $3,634 $1,647 $76
1,398 300 54 $7,109
1988 6,228 631 2,689 9,548
1989 5,190 519
71
3 5,783
1990 8,076 1,424 517
601 33
877 11,528
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