- 3 -
Hoping and expecting that some day he would be able to return to
the business, petitioner stored his tools in a commercial
facility. In 1992, the cost of the storage was $1,980. Near the
end of 1993 or the beginning of 1994, petitioner disposed of the
tools.
Before 1989, petitioner enrolled in Coastline Community
College (Coastline) and studied in its real estate program.
Petitioner earned an AA degree and a certificate in real estate.
He then obtained a real estate salesman’s license. In addition,
he studied the escrow field and obtained an escrow certificate.
Moreover, in early 1989, petitioner obtained from Coastline a
certificate of achievement in legal assisting, which licensed
petitioner as a paralegal. Prior to that time, petitioner was
involved in a serious car accident that required substantial
medical care and physical therapy.
Petitioner’s physical condition was such that he was not
able to accept work as a paralegal until December 1989. In 1989
and 1990, petitioner earned $220 and $8,430, respectively,
working as a paralegal “temp” for an agency that placed
paralegals in either temporary or permanent positions. Also in
1990, petitioner earned $2,696 as an employee of a paralegal
services company that did on-site and off-site paralegal project
work for various law firms and other entities. The parties have
stipulated that “in 1989 and 1990, the petitioner regularly
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011