- 3 - (1) Marketing activities relating to a book that he authored and published in a previous year; and (2) private educational seminars that he conducted that were not connected with his employment at Sierra. Prior to 1992, petitioner wrote and published a book, at his own expense. On January 6, 1992, petitioner paid a publishing company $3,070.50 to have 1,035 copies of his book printed. Petitioner was charged $3.003 per copy for the first 1,000 copies and $2.250 for the next 30 copies. He received 5 free copies. During 1992, petitioners traveled to several cities, including the following: Phoenix, Arizona; Minneapolis, Minnesota; Reserve, New Mexico; and Los Angeles, California. Typically, there were large shopping malls in these cities and located in these malls were retail bookstores. Without making any advance arrangements or appointments, petitioner visited several of the bookstores in the city where he happened to be in an attempt to market his book. Usually he left a sample copy of the book with the manager or other employee of the bookstore. Petitioner did not maintain a log or other record to indicate what bookstores he visited or the number of sample copies of his book that he gave out during 1992. During these trips petitioners visited with relatives who were living in the area. In October of 1992, petitioner sold $124 worth of books. He included this amount in the amount of gross receipts he reportedPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011