Deborah Joyce Windisch - Page 4

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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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