- 3 - housing, local automobile repair services, and restaurant reviews. After approximately 9 months of operation, the newsletter had 43 subscribers who each paid $9 for an annual subscription. The newsletter never generated any significant revenue, and petitioner discontinued publication after only a few years. Petitioner was employed as a computer programmer throughout the time he published the newsletter. After terminating publication of his newsletter, petitioner began contributing occasional film and theater reviews to local newspapers. The newspapers paid him $50 per article. Petitioner also claims that he made use of his writing ability in various employments over the years. During the summer of 1997, petitioner and his wife took an 8-week road trip from California to the east coast and back. Petitioner claims that they took the trip so that he could write a series of articles about various Civil War sites. His alleged target audience was people who were interested in both traveling and the Civil War. During the trip petitioner visited Civil War sites and conducted several interviews. Petitioner wrote seven 3- to 5-page articles that he submitted to national magazines including the National Geographic, AAA Magazine, Via Magazine, and Travel & Leisure. Petitioner failed to arrange publication of any of his articles. Petitioner had no gross receipts from his writing activity during 1997 and has never received any compensation forPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011