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No. Payee Amount Memo
2001 Victoria Pickett $6.00 Palm pilot case
2093 Giovane 148.60 Supplies reimbursement
8087 Cost Plus 702.27 Office furniture
8234 Fry’s Electronics 625.38 Offc equipment fax
printer
8259 Andy Musgrave 202.50 (Illegible)
8332 Labels Dept 6657 11.90 Labels stionary (sic)
9002 Office Max 39.34 Writing pads, pens
9035 Computerware 97.39 USB cable
9061 Costco 411.86 Food, office $50.89 for
ofc suppl.
9108 Office Depot 83.73 Supplies, fax, etc.
9167 Price Costco 472.59 $188.50 Supplies Costco
member supplies &
gifts
Dr. Rinker testified that the checks related to purchases of
office supplies for her medical practice, but that in several of
the transactions she had also purchased items for personal use as
well. In the “memo” section of some of those checks, Dr. Rinker
specified the portion of the payment that represented a business
expenditure, but on other checks, the “memo” section was blank or
illegible, or did not specify the purpose and nature of the
purchase.
All of the retail payees listed in the exhibit sell goods
that can be used for both business and personal purposes.
Moreover, for those checks written to individuals, the items that
Dr. Rinker purchased can be used for both business and personal
purposes.
As noted supra, no deduction is generally allowed for
personal, living, or family expenses. Sec. 262. To show that an
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