- 34 -
Mr. Deihl also testified to approximate acreage of 10 for
the corporate property, “about 1.8” for his home, and “about an
acre, acre plus” for Joe II’s residence. However, no documentary
evidence corroborates these numbers, and square footage in any
event would seem to be a poor basis for allocation when the scope
of landscaping is likely to differ markedly between a showplace
home and more prosaic commercial real estate. Furthermore, to
the extent that any references to a particular property can be
gleaned from the invoices, these would appear to be weighted
toward the residential premises. The law therefore does not
countenance any further deduction for maintenance and
landscaping.
D. Security
The disputed security services were provided by Michael Reed
and his subcontractors, by Capital Guard & Patrol, Inc., and by
Arizona Protection Agency. Invoices in the record show that
security services were provided by these entities at both the
corporate property on 24th Street and at petitioners’ personal
residence on Foothill Drive. Protection was also provided to
members of the Deihl family when traveling. Although invoices
were occasionally addressed to KareMor, the disputed security
services were paid and deducted by Mayor during 1997 and 1998 in
the claimed amounts of $192,918.70 and $72,124.64, respectively.
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