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(c) For 1989, petitioner documented, and respondent concedes
the deductibility of, business travel expenses totaling $947
(Ex.40-R, lines 1849-1851).
(d) For 1990, petitioner documented, and respondent concedes
the deductibility of, business travel expenses of $856.13 (Ex.
41-R, lines 1374-1385) and $463.59 (Ex. 41-R, lines 1661-1663),
for a total of $1,319.72.
Petitioner paid business travel expenses during each of the
years at issue in the amounts summarized above and reflected in
the chart at page 79 of this opinion.
r. Advertising and Meals & Entertainment
For the years at issue, petitioner claimed deductions for
advertising and for meals and entertainment in connection with
her law practice as follows:
Year Advertising Meals & ent. Total
1987 $98 $896 $994
1988 160 1,961 2,121
1989 513 795 1,308
1990 2,384 3,286 5,670
Mr. Aunan’s workpapers reveal that the following entries
comprised the deducted amounts:
(a) For “Promotion & Advertising”, cumulative amounts of
$98, $160, and $513 for 1987, 1988, and 1989, respectively, and
amounts of $1,253 and $1,131, for a total amount deducted of
$2,384 for 1990;
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