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on a Schedule A, Itemized Deductions, included with that return.
In addition to her employment with the clinic, during 1996
petitioner also offered services as a clinical psychologist
through her private practice. She met with her private-practice
patients two afternoons per week at an office that she rented for
that purpose in a commercial/medical building. The income and
expenses (including the office rental expense) attributable to
her private practice are reported on a Schedule C, Profit or Loss
from Business, included with her 1996 return.
During 1996, petitioner lived in a small (approximately 400
square feet) rented apartment in San Francisco (the apartment).
The only entry to the apartment is through a door that leads to a
short entryway. There is a closet on the left of the entryway
and a bathroom on the right of the entryway. The entryway opens
into an open area (approximately 13 feet by 15 feet) that is
furnished with at least a desk and a couch. To the right of this
open area is a dining area and a kitchen (each approximately 7
feet by 8 feet). Getting to the kitchen from the bathroom, and
vice versa, requires going through the dining area, the open area
adjacent to the entryway, and the entryway.
Petitioner used the telephone in her apartment to schedule
appointments with, or otherwise speak to her private-practice
patients and professional colleagues. She also maintained and
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Last modified: May 25, 2011