- 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
Last modified: May 25, 2011