- 18 - acquired any San Diego office space other than 20 The Point in 1986, 1987, and 1988. Instead, at all times, Terry continued to maintain the Alessandro office in Riverside. As with Mary Street, petitioners suggested that they tried to sell the Alessandro office, but it was difficult to sell. However, they presented no documentary evidence to corroborate this statement. As of January 1, 1987, Terry became an employee of Academy, and with the Corporation's liquidation in August 1988 Terry was no longer self-employed. In regard to his employment with Academy, Terry's job expanded outside California, requiring extensive travel. During a substantial portion of the period at issue, and in particular from August 31 to September 23, Terry was traveling regularly outside California on business. When Terry traveled, Joyce stayed at Mary Street or remained at 20 The Point. Furnishings: We know that, at a minimum, petitioners lived at Mary Street for 15 years (1973-88). Yet there is no record of moving any belongings from Riverside to Coronado. In response to this observation, petitioners point to the fact that the Corporation purchased 20 The Point fully furnished, and upon liquidation petitioners received the furnishings. Therefore, according to petitioners, there was no need to hire a moving van to move belongings from Mary Street to 20 The Point. However, this explanation is questionable considering the fact thatPage: Previous 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 Next
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