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remittances only through September 1997. On the basis of our
review of the record, we find that on November 24, 1997, $3,800
in sales tax was remitted to the State of California on behalf of
the Nature’s Touch shops and conclude that petitioners are
entitled to their requested $3,800 adjustment.
5. Expense Report
Petitioners argue that they are entitled for 1997 to an
adjustment of $6,414.04 for expenses report reimbursement. In
support thereof, petitioners point the Court to a December 29,
1997, check drawn on the NT account payable to LeBloch in the
amount of $41,667. The check states on its face that it is
“Payment for Loan”, and LeBloch deposited the check into his
regular savings account at LAIRE. Petitioners point out that
$35,000 of the check was the loan repayment discussed herein and
argue that the balance ($252.96), after taking into account the
$6,414.04, was for reimbursement of LeBloch’s payment of
Michelsen’s share of a personal utility expense. We agree with
petitioners (in that we find) that the $6,414.04 was paid to
LeBloch as reimbursement of expenses that he paid on behalf of NT
and allow the requested adjustment.
6. Wages
Petitioners argue that they are entitled for the respective
years to adjustments of $5,290.20, $8,424.15, and $8,576.32 for
wages. As petitioners see it, their wages for each year should
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