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which other photographers would lecture on technical and business
matters connected with photography. Petitioner learned certain
things about pricing her work at these meetings. If, however,
petitioner was aware that a customer was suffering financial
hardship, she attempted to accommodate the customer and did not
charge her standard price. Furthermore, if a wedding couple did
not have the funds to purchase petitioner's photographs, she
allowed them to acquire the photographs up to a year after the
ceremony, after their other bills had been paid. Petitioner
could not afford to, and did not, advertise in the Yellow Pages
during the years in issue. Instead, petitioner relied on flyers
and word-of-mouth to promote her activity. Petitioner also
placed an advertisement in a softball team's program. Most of
petitioner's customers during the years in issue were her
coworkers at the Santa Cruz Health Services Agency. Petitioner
would meet with coworkers during breaks, or at lunch or dinner
time at restaurants near the agency's offices, and she claimed
tax deductions for the cost of the meals. Additionally,
petitioner met people at her home and deducted the cost of
groceries.
Petitioner's parents and brother resided in Los Angeles,
California. During 1991, petitioner arranged to photograph the
wedding of certain of her friends in Los Angeles, which was 340
miles from her home in Soquel. In connection with that
engagement, petitioner made five trips to Los Angeles to: (1)
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