- 2 - FINDINGS OF FACT1 At the time the petition was filed, petitioners resided in Woodland Hills, California. Petitioners are cash basis taxpayers. Michael A. Schmitt (petitioner) is a law professor at Southwestern University School of Law in Los Angeles, California, and is licensed to practice law in the State of California. From 1984 through the time of trial, petitioner operated a sole proprietorship under the name Legal Education Conference Center (LECC). LECC offered a full-service bar review course and supplemental workshops to law school graduates who were preparing to take the California bar examination. The full service bar review course covered substantive areas of law tested on the California bar examination, including both the National multistate law and California State law components of the bar examination. LECC also offered three supplemental workshops that each focused on a specific area of testing on the California bar examination: Essay writing, performance skills, and the multistate law component. The bar review course and workshops were offered twice a year coinciding with the testing times for the California bar examination, which is given in February and July of each year. LECC also offered a preliminary bar review 1 The stipulation of facts and the attached exhibits are incorporated herein by this reference.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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