- 68 -
Year Amount
1987 $1,039
1988 --
1989 1,601
1990 1,988
Mr. Aunan’s workpapers reveal that the following entries
comprised the deducted amounts:
(a) For 1987, a cumulative amount of $1,039;
(b) for 1989, a cumulative amount of $1,601;
(c) for 1990, amounts of $12 and $1,976, for a total amount
deducted of $1,988.
Mr. Aunan’s workpapers also show a $9 entry for travel for 1988,
but that amount was not deducted as travel on petitioner’s 1988
Schedule C. Instead, it appears Mr. Aunan added the $9 item to
Miscellaneous Expense and deducted it as such on petitioner’s
1988 Schedule C.
Our review of the record reveals the following:
(a) For 1987, petitioner documented, and respondent concedes
the deductibility of, business travel expenses of $520, $53.07,
$104.74, $258, $10, $310, and $310, totaling $1,565.81 (Ex. 38-R,
lines 1134, 1190-1191, 1193-1196).
(b) For 1988, petitioner documented, and respondent concedes
the deductibility of, business travel expenses (including baggage
and flight insurance) totaling $832.50 (Ex. 39-R, lines 1841-
1843, 1878-1880).
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