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is not reviewable by any other court, and this opinion should not
be cited as authority.
Respondent determined a deficiency of $1,939 in petitioner’s
Federal income tax for 1998. After concessions by petitioner,
the issue for decision is whether petitioner was an employee or
an independent contractor in connection with the performance of
services during 1998.2 The issue involves the question whether
petitioner’s home office expenses are deductible as trade or
business expenses on Schedule C, Profit or Loss From Business, as
petitioner claimed, or as unreimbursed employee business expenses
on Schedule A, Miscellaneous Itemized Deductions, as respondent
determined in the notice of deficiency.
Some of the facts were stipulated. Those facts, with the
annexed exhibits, are so found and are made part hereof.
Petitioner’s legal residence at the time the petition was filed
was Horseshoe Bay, Texas.
Petitioner has a college degree in electrical engineering.
During his career, he worked for General Electric Corp. and IBM
Corp. (IBM). Although he started as an electrical engineer, he
rose to the level of senior engineer/technical management by
1970. He worked for IBM for 28 years. Part of his work for IBM
2 Petitioner conceded issues relating to a passive
activity, deductions for real property taxes and home mortgage
interest expense, “other income”, and various computational
errors.
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