- 3 - cosmetology field but also in the medical field as a component of reconstructive plastic surgery. In her capacity as a paramedical aesthetician, petitioner provided micropigmentation services in beauty spas and doctors’ offices. Petitioner also trained others in the micropigmentation process and distributed the necessary equipment. In order to attract a market for her training courses, petitioner conducted introductory seminars on micropigmentation at a number of locations. After concessions,1 the following items remain in dispute with respect to petitioner’s 1992 tax year: Reported by Determined by Amount in Item Petitioner Respondent Dispute Gross receipts $17,177 $30,615 $13,438 Home office expense 3,216 -0- 3,216 1 Petitioner concedes respondent’s determination as to the amount of the deduction for car and truck expenses, while respondent concedes petitioner’s deduction for traveling expenses.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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