Lucila Novoa - Page 3

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                              FINDINGS OF FACT                                        
               Some of the facts have been stipulated and are incorporated            
          herein by this reference.  Petitioner resided in North Bergen,              
          New Jersey, at the time the petition was filed.                             

          A.   Trucking Business                                                      
               During the taxable years 1992 and 1993, petitioner owned and           
          operated her own trucking business as a sole proprietor.  At the            
          beginning of 1993, petitioner owned two Mack trucks.  Petitioner            
          drove at least one of the trucks herself to transport cargo                 
          containers for Cappy's Transport, Inc. (Cappy's) on behalf of               
          Goya Foods, Inc., from Goya's processing plant in Secaucus,                 
          New Jersey, to Port Newark for shipment overseas.3  Petitioner              
          worked as an independent contractor and was paid according to the           
          number of containers delivered.  Petitioner controlled the                  
          conditions of her employment, working as little or as much as she           
          pleased.  Petitioner failed to maintain adequate books and                  
          records of the gross income and expenses of her trucking                    
          business.                                                                   
              On Schedule C of her 1992 income tax return, petitioner                
          reported gross receipts of $68,145 and net business income of               
          $16,689 from her trucking business.                                         

               3 The record does not disclose how or whether the other                
          truck was being used while petitioner was making deliveries for             
          Cappy's, or whether the rate at which the one truck was being               
          driven by petitioner left time for someone else to drive it                 
          during the taxable year.                                                    



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