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up 15 percent of the total square footage of petitioner's rental
house. During the years in issue petitioner's total annual
housing costs were as follows:
Year Rent Gas Electricity
1992 $7,200 $1,440 $540
1993 7,200 1,500 600
1994 8,700 1,560 660
1995 (not in record)
For 1992 through 1994, petitioner calculated a home office
deduction by multiplying the total costs of rent and utilities by
15 percent.
In addition to his employee and nonemployee compensation,
petitioner received earned interest income from Security Bank,
S.S.B., of $72 in 1992, $76 in 1993, $77 in 1994, and $83 in
1995. Petitioner also received $47 in interest income from
Cornerstone Credit Union in 1995. Finally, petitioner received
$6,916 in unemployment compensation during 1995.
During the years in issue, petitioner made regular payments
to two former wives. Petitioner was divorced from his first
wife, Ms. Sandra Eads, in 1981. Pursuant to a valid, enforceable
divorce judgment filed on May 15, 1981, petitioner is required to
pay Ms. Eads $650 per month as "family support". The judgment
provides in relevant part:
Sixth. The petitioner shall pay to the respondent as
and for family support the sum of Six Hundred Fifty
Dollars ($650.00) per month. Said sum shall be paid
through the Clerk of the Circuit Court of Milwaukee
County on the 5th day of each month, commencing May 5,
1981. Said payments, being for family support shall be
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