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Respondent determined a deficiency in petitioners’ 1996
Federal income tax in the amount of $7,566. The issue for
decision1 is whether John Awadallah (hereinafter petitioner) is
entitled to various Schedule C deductions in excess of the
amounts allowed by respondent.
Some of the facts have been stipulated, and they are so
found. The stipulation of facts and attached exhibits are
incorporated herein by this reference. At the time of filing the
petition, petitioners resided in Oldsmar, Florida.
Background
Petitioner graduated in 1993 from pharmacy school. Shortly
thereafter, petitioner passed the New York State licensing
examination for pharmacists. Petitioner worked full time as a
pharmacist for Walgreen’s in 1995 and 1996.
In 1995, petitioner consulted with his accountant, Nassaat
Antonious (Mr. Antonious), to create a side business. Petitioner
established a tutoring activity in which he assisted students in
1 The notice of deficiency contains an adjustment to
petitioner’s employment tax. This is a computational adjustment
which will be affected by the outcome of the other issues to be
decided, and we do not separately address it.
Petitioner Susan Malaty (Ms. Malaty) did not appear at trial
and did not execute the stipulation of facts. Accordingly, the
Court will dismiss this action as to her pursuant to respondent's
oral motion to dismiss for lack of prosecution. See Rule 123(b),
Tax Court Rules of Practice and Procedure; Basic Bible Church v.
Commissioner, 86 T.C. 110, 114 (1986). However, the decision
will be entered as to Ms. Malaty consistent with the decision
entered as to petitioner John Awadallah.
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