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automobile, such as monthly oil changes, registration fees,
parking citations, and fees for parking near his D.C. government
office. Petitioner deducted cable subscription fees for his
television, monthly fees for his telephone and pager, and the
cost of various magazine subscriptions. Finally, petitioner has
a history of starting projects that never become profitable. For
3 years before and 3 years after the year in issue, petitioner
reported net losses from his claimed business activities as
follows:
Gross COGS & Net
Year Activity Income Expenses Profit/Loss
1987 Management consulting, $495 $23,264.99 ($22,769.99)
jewelry & products
multilevel marketing
1988 Management consulting 649 25,071.00 (24,422.00)
training development
jewelry, & multilevel
1989 Management consulting 591 20,024.00 (19,433.00)
training development
jewelry, multilevel
1991 Minority issues & -0- 19,611.00 (19,611.00)
management consulting
1992 Insurance marketing 530 18,830.00 (18,300.00)
& planning
(A.L. Williams)
1993 Computer programming -0- 10,344.00 (10,344.00)
systems analysis, appli-
cation development _____ __________ ____________
Total 2,265 117,144.99 (114,879.99)
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