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1987 1988 1989 1990
Per Per Per Per Per Per Per Per
Return Opinion ReturnOpinion Return Opinion Return Opinion
Advertising $98 $98.00$160 $160.00 $513 $513.00$2,384 $2,384.00
Bank charges469 682.00 1,035 1,035.00 120 120.00 120 120.00
Car & truck6,672 8,756.22 8,807 8,501.22 5,354 6,438.113,240 7,959.05
Depreciation2,546 2,546.0011,974 11,974.002,444 2,444.001,467 1,467.00
Dues & pubs.2,337 4,471.04 3,867 4,038.56 2,675 2,653.004,095 2,311.97
Employee ben.2,057 2,057.00 2,243 2,243.00 5,274 5,274.003,998 3,998.00
Insurance 514 1,320.76 3,677 3,559.69 3,745 3,865.313,565 3,365.81
Interest 10,034 10,034.003,053 3,053.00 2,926 2,926.002,070 2,070.00
Legal & prof.5,104 5,104.22 7,239 9,423.18 6,128 6,140.1813,536 13,533.59
Rent 11,460 3,820.0010,256 --- 9,706 --- 13,334 ---
Supplies 4,174 4,209.7712,297 9,414.6813,139 10,785.457,263 11,421.26
Taxes 1,235 2,330.80 4,908 3,483.64 5,051 4,340.7910,601 4,023.98
Travel 1,039 1,565.81 --- 832.50 1,601 947.001,988 1,319.72
Meals & ent.896 896.00 1,961 1,961.00 795 795.003,286 3,286.00
Utilities 838 2,324.85 3,784 4,075.33 6,152 6,046.483,515 3,246.27
Wages 13,991 13,991.0019,203 19,203.0026,238 26,238.0029,054 29,054.00
Moving exps. 3,258 3,258.07 --- --- --- --- --- ---
Process serv.2,482 2,541.70 2,495 2,373.28 915 570.701,822 1,909.16
Contract serv.4,637 4,637.7710,618 10,759.319,617 9,748.3910,079 10,079.24
Court fees 2,002 2,692.65 7,458 4,553.63 9,104 8,271.416,699 6,910.02
Collect. fees --- --- --- --- 850 --- --- ---
Miscellaneous355 6,720.32 6,4249,868.39 3,343 7,210.38 2,42716,504.72
76,198 84,057.98121,459 110,512.41 115,690105,327.20 124,543124,963.79
The chart summarizes the Schedule C expenses that we have
concluded, based on a preponderance of the evidence, petitioner
is entitled to deduct in each of the years at issue. As
reflected in the chart, petitioner has substantiated Schedule C
expenses for each of the years 1987 and 1990 in excess of those
claimed on her tax returns for those years. The chart also
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