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Tax Return, Form 1040. In addition, petitioners deducted
business expenses of $39,553 from petitioner's "Geography
Professor" activity on Schedule C. Of the total business
expenses deducted, $13,088 is attributable to the rental of
"other business property". Petitioners kept no substantiation
for any of the business expense deductions except for "other
business property" rental expenses.
As a junior college professor, petitioner performed the
tasks common to that profession. He prepared his lessons,
presented material to his students, and prepared and graded
exams. Petitioner purchased from his own funds items he used to
assist him in presenting geographical material to his students,
including globes, maps, films, photos, and books.
Petitioner's Form W-2 from Mt. San Antonio Community College
indicates that he had a "457 contrib." deducted from his pay.
Section 457 governs "deferred compensation plans of state and
local governments and tax-exempt organizations". His W-2 from
Long Beach City College indicates he made a "sec 414(h)(2)
contribution". Section 414(h)(2) deals with amounts contributed
to an employees' trust in the case of a plan established by the
government of a State or a political subdivision of a State. The
colleges furnished petitioner classrooms, a class schedule, and
students.
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