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$43.90 (Ex. 40-R, lines 1787-1790), for a total amount documented
of $6,438.11.
(f) For 1990, petitioner documented, and respondent concedes
the deductibility of, car expenses of $7,713.61 (Ex. 41-R, lines
1176-1222; SSR dated 9/10/99), and $245.44 (Ex. 41-R, lines 1483-
1496), for a total amount documented of $7,959.05.
Petitioner paid car and truck expenses in connection with
her law practice in each of the years at issue in the amounts
summarized above and shown on the chart at page 79 of this
opinion.
n. Rent
For the years at issue, petitioner claimed deductions for
rent in connection with her law practice as follows:
Year Amount
1987 $11,460
1988 10,256
1989 9,706
1990 16,175
1Total rent expense claimed ($13,334) reduced by car lease
payments ($7,159) that were included as part of rent expense on
petitioner’s 1990 return.
Mr. Aunan’s workpapers show totals only and do not contain any
information identifying the rental expenses claimed.
Our review of the record reveals the following:
(1) During each of the years at issue, petitioner leased
office space that she used for her law practice.
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