- 6 -
checks to Carol Blank, Robert Shearer, Kim Atkins, Harold
Stratton, and Natalie Stephens.
Ms. Babyak credibly testified that she was a contractor of
petitioner’s nursing business for 2000. Ms. Babyak testified
that she started working for petitioner’s nursing business in the
middle (summer) of 2000, she was paid $15 per hour, and earned
approximately $600 per week, but this amount varied and
occasionally it was less. On the basis of the record, we
approximate that petitioner paid Ms. Babyak $9,000 in 2000, and
petitioner is entitled to deduct this amount in addition to the
amount respondent conceded for 2000. Petitioner has failed to
substantiate that any additional amounts were paid to contractors
in 2000.
2. Insurance
Petitioner claimed $6,424 and $1,956 in expenses for
insurance for 1999 and 2000, respectively. Respondent disallowed
these expenses in full.
Ms. Babyak credibly testified that for 2000 petitioner paid
$1,200 for medical malpractice insurance and $1,500 for office
insurance. On the basis of the record, we shall allow these
amounts for each of the years 1999 and 2000. Petitioner has
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011