- 12 - ! The $105 deducted for laundry and cleaning reflects costs petitioner incurred to clean and launder napkins used in its food distribution. ! The $5,500 deducted for legal and professional reflects the fees of petitioner’s attorney. None of these fees involved any defense for criminal prosecution. ! The $402 deducted for meals and entertainment reflects costs that petitioner incurred for meals furnished to its employees who worked late or long hours. ! The $269 deducted for miscellaneous reflects miscellaneous expenses petitioner incurred. ! The $4,533 deducted for office expenses reflects costs petitioner incurred for office supplies such as paper and printer toner. ! The $4,421 deducted for outside services reflects the cost of petitioner’s payroll service company. ! The $120 deducted for parking and toll reflects petitioner’s reimbursement to its employees who paid parking fees and tolls on behalf of petitioner.Page: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 NextLast modified: November 10, 2007