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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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