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As representative of the vast collection of expenditures
left unexplained, the Court further notes a similar difficulty
with a number of credit card charges that refer to furniture,
furnishings, home furnishings, leather furnishings, and related
items, as well as to charges at Bed, Bath & Beyond. Or consider
outlays for luggage. Without evidence, business relationship is
mere speculation, an endeavor not within the purview of this
Court.
Nonetheless, as to a charge for exercise equipment,
Mr. Deihl testified with specificity that the purchase was for a
workout center for employees at the office complex and
distinguished the more expensive gymnasium structure purchased
for his home. The Court concludes that the $665.74 April 2,
1997, KareMor charge is a deductible business expense.
J. Travel
The disallowed deductions include several charges that the
credit card statements indicate were for airline tickets to
destinations such as Brazil, Ireland, and Iceland. Mr. Deihl
testified generally that attorneys, including Mr. Hartmann, were
sent on “Business related” travel. He stated that an individual
involved in marketing and promotion, Jim Palasota, was sent to
Iceland “To do a training meeting and for the business.”
Mr. Deihl also affirmed that he went to Ireland “Because we were
looking to expand our facilities into Ireland and we were invited
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