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Saturdays 150
Sundays 144
Tacoma Property
Petitioner owned certain rental real property (Tacoma
property) located in Tacoma, Washington (Tacoma), a city in which
various members of his family lived, including his father Jack E.
Newhart, his mother Juanita Demas, his brother David Newhart, and
his sister Julie Ayala.
Stan Cybaliski (Mr. Cybaliski) managed the Tacoma property
on behalf of petitioner. Mr. Cybaliski was a property manager
who worked for Clover Creek Realty, a real estate company owned
by Roy Burnsides. As the property manager, Mr. Cybaliski was
responsible for, inter alia, collecting the rent and soliciting
bids when the Tacoma property needed work. Petitioner paid
approximately $50 a month for the management of the Tacoma
property.
Petitioner traveled at various times to Portland and to
Tacoma. Petitioner’s trips to Portland were usually made in
combination with his trips to Tacoma (combination trips). On his
combination trips, petitioner usually: Drove from his home in
Foster City to the airport in San Francisco, California (San
Francisco), flew from that airport to the Portland airport,
rented a car, drove to Tacoma, returned the rental car to
Portland, flew from the Portland airport to the San Francisco
airport, and drove home to Foster City. A one-way trip from
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Last modified: May 25, 2011