2
Respondent determined a deficiency in petitioner's Federal
income tax in the amount of $2,256 for the 1994 tax year.
After a concession,1 the remaining issues for decision are:
(1) Whether petitioner is entitled to claim Schedule C expenses
for the 1994 tax year, and (2) whether petitioner is entitled to
an earned income credit for 1994.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time the petition
was filed, petitioner resided in Milton, Massachusetts.
FINDINGS OF FACT
In 1994, petitioner worked in the entertainment media
providing freelance makeup services for actors and models working
in film, television, theater, and still photography. During this
time petitioner was also a member of the Makeup and Hair Stylists
Local Union 798 I.T.S.E. of New York, New York.
Petitioner obtained work in the industry by reading various
trade publications and by contacting production companies
bringing theatrical productions to the Boston area. Petitioner
also apparently obtained some work by referral. Once petitioner
knew there would be work available on a certain date, petitioner
sent her resume to companies that might hire her. Parties
1 Respondent concedes that petitioner reported rental income
in the amount of $675 on Schedule C of petitioner's 1994 return.
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