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Make arrangements for photographing the event, (2) do the
photography, (3) deliver prints and reprints of the wedding
photographs, and (4) review reprint orders. At least four of
those trips lasted several days each. During certain of those
trips, petitioner also photographed or delivered prints of her
brother's wedding. Petitioner purchased a gift, a card, and
ribbon for her friends' wedding. Petitioner received
approximately $843 in connection with photographing her friends'
wedding, from which petitioner paid the cost of film and
developing, which was at least $568. Petitioner also attributed
her cost of meals in restaurants, including a meal she purchased
for her friends, to that job.
During 1992, petitioner was paid $50 to assist another
photographer in taking pictures at a party. Petitioner
attributed a grocery store bill of $54.19 and the cost of meals
at restaurants to the job. Also during that year, petitioner
photographed a family reunion. Petitioner paid the cost of
developing the photographs and of renting equipment and
attributed the cost of meals in restaurants, including meals with
the person from whom she rented equipment and the persons
ordering the photographs, to the job.
On her 1990 Federal income tax return, petitioner reported
wage income of $27,569, interest income of $92, and dividend
income of $2. Petitioner claimed itemized deductions of $5,325.
On Schedule C of the return, petitioner reported gross receipts
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