John A. and Margaret R. Gosling - Page 3

                                        - 3 -                                          

               During the years in issue, petitioner husband (petitioner)              
          was primarily employed as the music director of the Hilton Head              
          Orchestra, a community orchestra, and the Hilton Head Choral                 
          Society (collectively, Hilton Head).  As a music director,                   
          petitioner rendered services in a number of capacities: as a                 
          conductor, as an organizer or producer, and as an impresario.                
          During that same year, petitioner was also employed as the choir             
          conductor for the First Presbyterian Church, and as an adjunct               
          professor of music at the University of South Carolina, Hilton               
          Head branch.  For a brief period during 1993, petitioner was                 
          employed as the principal guest conductor of the Savannah                    
          Orchestra.  None of the various entities that employed petitioner            
          provided him with an office.                                                 
               Petitioners reside in a four bedroom single-family home.                
          Throughout the years in issue, the fourth bedroom of petitioners'            
          house was used exclusively by petitioner as a home office.  The              
          room was set up as a typical office, containing a desk, shelving,            
          a computer, filing cabinets, and other office equipment used by              
          petitioner to perform business-related duties.                               
               Petitioner spent the majority of his working hours at his               
          home office.  Part of that time he performed duties related to               
          his position as a conductor.  An important aspect of petitioner's            
          job as a conductor was to select the repertoire for each concert.            
          Selecting the repertoire was a time consuming process, and                   

Page:  Previous  1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011