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o. Taxes
For the years at issue, petitioner claimed deductions for
taxes as follows:
Year Amount
1987 $1,235
1988 4,908
1989 5,051
1990 10,601
Mr. Aunan’s workpapers, which describe the tax expense
category as “P/R Taxes”, reveal that the following entries
comprised the deducted amounts:
(a) For 1987, amounts of $491 and $744, for a total amount
deducted of $1,235;
(b) for 1988, amounts of $382 and $4,526, for a total amount
deducted of $4,908;
(c) for 1989, a single amount of $2,799 is listed, but the
final expense figure shown on Mr. Aunan’s workpapers is $5,051,
the total amount deducted on petitioner’s return;
(d) for 1990, a total amount of $10,601.
Our review of the record reveals the following:
(a) For 1987, petitioner documented two payments to the IRS,
in September and December 1987, and one payment to the Commission
of Revenue, in September 1987, totaling $490.98 (Ex. 38-R, lines
803-805). Respondent concedes the deductibility of these
payments.
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