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Note that the referenced form [Form 1040,
December 31, 1990], which sets forth my circumstances
and facts, does not take into account the sum of $1,932
reported by the District of Columbia Government on
Form 1099-G. The omission is deliberate. The sum in
question constitutes court-awarded damages for
defamation of character, not self-employment income.
The rule is that damages so awarded are not includible
in gross income.
The petition in this case was filed March 15, 1995. Although
petitioner was advised by earlier opinions of the Court of the
lack of merit in her positions with respect to losses from her
tutoring activity and of the necessity of producing records to
substantiate deductions, she made no attempt to comply with the
applicable rules. These proceedings have been instituted or
maintained by petitioner primarily for delay.
OPINION
By the time of trial in this case, petitioner had lost four
consecutive cases in this Court with respect to her tutoring and
counseling activity. In those cases, deductions were denied
because she had failed to establish that the activity was
conducted with an actual and honest profit objective and because
she failed to maintain adequate records of her deductible
expenses. In one of those cases, the Court had imposed an award
under section 6673 against petitioner because of her persistence
in litigating the same issue previously decided against her
without any change in facts or applicable law.
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Last modified: May 25, 2011