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External Factors Affecting Playa de los Vivos
The tourist industry in Costa Rica was adversely affected by
international tension toward the end of 1990. In addition,
although the Costa Rican Government promised to pave the roads
surrounding Playa de los Vivos and begin a new ferry service, by
as late as 1995, neither had been done, so it was hard for
tourists to reach the property. Moreover, although the phone
company promised telephone service in 1988, Playa de los Vivos
did not have telephone service until 1996.
Solar Equipment
In 1990, petitioner bought a solar powered ozone generator
to purify the water in the resort's swimming pool without the use
of chemicals, and a battery powered cart that he converted to
solar power and used at the resort. An advertising brochure
describing Playa de los Vivos and the amenities available there
suggests that the resort was made possible through solar
electronic technology and that petitioner's intent is to continue
using such technology.
Petitioner's first sale of solar electronic equipment in
Costa Rica subsequent to his purchase of Playa de los Vivos was
in 1992.
Petitioner's Tax Returns
Petitioner reported the results of the resort activity on
Schedules C attached to his Federal income tax returns, Forms
1040, for his taxable (calendar) years 1988 through 1995. For
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Last modified: May 25, 2011