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adding the invoices for the work that Michael had completed each
month, and then adding the monthly totals. The invoices totaled
$68,757 for 1994 and $88,502 for 1995.
On the Schedules C for the plumbing business, Michael
reported 1994 gross receipts of $68,758 and 1995 gross receipts
of $82,721. On answering brief, petitioners concede that Michael
should have reported 1995 gross receipts of $88,502--$5,781 more
than Michael in fact reported. Supra note 3.
Table 1 sets forth the amounts of the Forms 1099 issued to
the plumbing business for 1994 and the amounts of the
corresponding invoices that Sandra prepared.
Table 1
Customer Form 1099 Amounts Invoice Amounts
Randy Bolnar $1,080 $300
Walter Martinolich 4,062 2,855
Renard J. Falcon Plumbing 5,492 864
Sizeler Property 1,010 1,641
Bayona Corp. 3,960 2,285
Metro Bank 1,392 1,180
Southern Foods Group 9,283 9,213
Totals: 26,279 18,338
Table 2 sets forth the amounts of the Forms 1099 issued to
the plumbing business for 1995 and the amounts of the
corresponding invoices that Sandra prepared.
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