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petitioners’ den. The aquarium was set up the day before the
sixth birthday of petitioners’ son, Jonathan. The aquarium
remained in petitioners’ den until at least March 6, 1995.
Mr. Black deducted the $1,150 paid for the aquarium as “Supplies”
on the Schedule C attached to the 1991 joint return.
During 1992, Daniel Howachyn performed alterations on an
iron gate and also fabricated an arched door made of treated
wood. Both the gate and door were located in petitioners’
residential courtyard. Mrs. Black paid for the work on the gate
with two checks of $425 and $200. Mr. Black deducted both checks
to Mr. Howachyn as “Supplies” on the Schedule C attached to the
1992 joint return.
During both 1991 and 1992, Mr. Black wrote checks to
petitioners’ daughter, Anita Black, who was attending college at
the time. A summary of these checks is as follows:
Year Amount Stated Purpose
1991 $900 Supplies
1991 $438 Supplies
1992 $102 Small overhead projector - supplies
1992 $375 Brother processor - supplies
1992 $400 Typewriter - supplies
1992 $500 Pay
1992 $500 Pay
1992 $300 Pay
Mr. Black deducted the foregoing eight checks based on their
“Stated Purpose” on the Schedule C attached to the 1991 and 1992
joint returns. Anita Black never purchased equipment for or sold
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Last modified: March 27, 2008