4
Petitioners' home had one telephone line with extensions in
the kitchen, master bedroom, and in each of the enclosed porches.
Petitioners' phone number was listed in the residential section
of the Illinois Bell Telephone Directory and in Sullivan's Law
Directory under petitioner's name. Petitioners paid telephone
expenses in the amount of $1,004 in 1991.
Petitioners' son, Jeffrey Sengpiehl, and daughter, Chrystal
Sengpiehl, resided with petitioners for part of the year in
issue. Chrystal Sengpiehl lived in their home through the end of
August 1991, at which time she left to attend college. Jeffrey
Sengpiehl married in November 1991, at which time he moved from
petitioners' home. Jeffrey Sengpiehl and his wife filed a joint
tax return Form 1040 for the tax year 1991 and reported income in
the amount of $13,351.87.
On Schedule C of their 1991 Federal income tax return,
petitioners reported gross receipts from petitioner’s legal
practice in the amount of $50,179.62. On Schedule C, petitioners
claimed a deduction for home office expense in the amount of
$4,143 based upon business usage of 41.67 percent of their home.
Petitioners also claimed a deduction for other expenses in the
amount of $6,895, including telephone expense in the amount of
$1,004. On their 1991 return, petitioners claimed a dependency
exemption deduction with respect to both Chrystal and Jeffrey.
Petitioners also claimed an earned income credit for 1991.
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