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Petitioners never provided Agent Helton with any canceled
checks or any other credible evidence to show that they had made
any contributions to NFBC (or any church) during 1987, 1988, or
1989.
During May 1991, Mrs. Black purchased a new Magic-Chef
electric range at Appliance and Furniture World in Charlotte,
North Carolina. The range was installed in petitioners’ kitchen,
was used to cook meals for petitioners’ family and their guests,
and it was not used for any business purposes. Mr. Black
deducted the $839.95 paid for the electric range as “Supplies” on
the Schedule C attached to the 1991 joint return.
During February, 1991, petitioners paid $929.10 to Steve
Starnes, d.b.a. Steve’s Upholstery, for replacing the foam and
re-upholstering a sectional sofa. The sofa was kept in the den
in petitioners’ home, which was used on a regular basis as a
family room by petitioners and their children and was not devoted
exclusively to business purposes. Mr. Black deducted the $929.10
paid for the sofa re-upholstery as “Supplies” on the Schedule C
attached to the 1991 joint return.
During May 1991, Mrs. Black purchased a 75-gallon salt water
aquarium from Kent Drum (Mr. Drum), the owner of K&M Pet Center.
The aquarium and related equipment were delivered to petitioners’
house on the evening of May 29, 1991, and left unassembled in
their den. The next day Mr. Drum assembled the aquarium in
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