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Background
Petitioners have five daughters, three of whom lived with them
during 1989. Petitioners resided at 28316 Gitano, Mission Viejo,
California (Mission Viejo residence), until August 1989, when they
sold their Mission Viejo residence and moved to 14026 Donart Drive,
Poway, California (Poway residence).
The Mission Viejo residence contained 2,100 square feet.
Petitioner claimed he used an enclosed loft area in this residence
as an office. This room was no larger than 144 square feet.
Petitioners’ Poway residence measured 2,360 square feet.
Petitioners remodeled and improved the Poway residence by: Framing
and plastering the basement, building a patio cover, building a
closet in the bedroom of one of their daughters, placing stained-
glass windows in the living room and foyer, building a pad for
their travel trailer, installing an intercom system, installing
blinds throughout the house, installing a dehumidifier, and
installing rain gutters.
Petitioner claims he used the basement of the Poway residence
as an office; but he testified that when visitors came to the Poway
residence for business purposes, he would meet with them in the
living room, the kitchen, or the family area, as opposed to meeting
them in his “basement office”.
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Last modified: May 25, 2011