- 3 - Aspiring Artists’ only contract, entered into in October of 1996, was with petitioners’ daughter.1 Despite having entered into this contract in October of 1996, petitioners deducted expenses incurred throughout the entire calendar year. Jennifer was a high school student at Salem High School (Salem). In addition to the time she spent at Salem, Jennifer worked three part-time jobs to help support the pursuit of her ultimate career goal of becoming a successful ballerina. To help attain her goals Jennifer trained at the Virginia School of the Arts in Lynchburg (VSA). VSA serves as a training ground for people hoping to develop careers in the fine arts, particularly those interested in dance. VSA is an expensive place to receive an education. Petitioners shared Jennifer’s hope that one day she would have a successful career as a ballerina. To support both their daughter’s and their aspirations, petitioners helped Jennifer in any way possible. To help save on room and board petitioners had Jennifer live at their home and commute the 70 miles to and from VSA six times each week. Petitioners paid for all expenses related to Jennifer’s commute, including gasoline, oil changes, service, and repairs. In addition, petitioners paid for 1 Jennifer turned 18 years old in July 1996. Prior to attaining the age of majority, Jennifer and petitioner had a tacit agreement that she would, in one manner or another, pay him back for some of the money he spent supporting her pursuit of a ballet career.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011