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Q. Do you have any businesses that you currently
own or operate?
A. No.
Q. Okay. Are you still conducting any kind of a business
of any sort out of the garage?
A. No.
Q. When did that cease?
A. Never started.
Q. Never did any work out of your garage?
A. No.
Q. Never sold anything out of your garage?
A. No.
Q. Never fabricated anything out of your garage?
A. No.
The fact that petitioner was specifically questioned about a
business activity conducted in his garage might suggest that
something was taking place there. Nevertheless, we are more
persuaded by petitioner’s denials made during the deposition than
we are by his more recent, self-serving testimony to the contrary
at trial. Because we find that during 1998 petitioner was not
engaged in a trade or business other than as an employee of
Union, we hold that he is not entitled to the Schedule C
deductions here in dispute. Respondent’s determination in this
regard is sustained.
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Last modified: May 25, 2011