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petitioner and Allan. Allan was not a mortician; however, he had
a background in business, and he was responsible for the business
operations of the home, which included maintaining the books and
records and providing all information necessary to the accountant
who prepared petitioner's income tax returns. The funeral home
has never been incorporated as a business entity.
Sometime in 1981 or 1982, Allan developed a drug dependency,
and, as petitioner testified, "we had to send him away to
treatment." At that time, Allan conveyed his interest in the
funeral home to petitioner, and petitioner has since been the
sole owner of the home. Upon his return from treatment for his
drug addiction, Allan resumed his employment with the funeral
home. At some point in time, Allan resumed his dependency on
drugs, unbeknownst to petitioner.
Petitioner's time and attention were devoted exclusively to
conducting funerals and performing other attendant services. He
was not involved in the recordkeeping or business end of the
funeral home operation. He relied on his brother for that,
although he occasionally reviewed the list of people who owed
money to the home and directed the issuance of reminder notices
to such delinquents. Allan compiled all the necessary
information upon which the accountant annually prepared
petitioner's income tax returns, which included the operations of
the funeral home on Schedule C, Profit or Loss From Business.
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Last modified: May 25, 2011