Raymond J. and Ilene H. Pavelko - Page 4

                                        - 3 -                                         
                    Gross receipts or sales               $-0-                        
                    Cost of goods sold                     -0-                        
                    Gross profit                           -0-                        
                    Car and truck expense                3,912                        
                    Mortgage interest                    1,712                        
                    Net profit (loss)                   (5,624)                       
          In each of the years in issue, petitioners filed a Schedule C               
          which named petitioner as the proprietor and listed “mental                 
          health services” or “mental health and other services” as the               
          principal business.  These schedules reflected the following                
          losses:                                                                     
               1996        1997        1998        1999                               
               Gross receipts or sales        $76        $-0-      $1,320        $-0- 
               Cost of goods sold              24         -0-         -0-         -0- 
               Gross profit                    52         -0-       1,320         -0- 
               Advertising                     36          75         272         -0- 
               Car and truck expense          -0-       4,530       3,575         -0- 
               Depreciation                 3,512       7,495       2,907         768 
               Insurance                      -0-         391       1,770         -0- 
               Legal and professional         -0-       1,385       1,355          62 
               Office                         -0-         -0-       1,245         -0- 
               Rental                         -0-         -0-       3,210         -0- 
               Repairs and maintenance        -0-         -0-       1,113         -0- 
               Supplies                     1,214      12,196      10,451         244 
               Taxes and licenses             -0-         -0-         932         -0- 
               Travel                         -0-         -0-         641         -0- 
               Utilities                      -0-         256         -0-         -0- 
               Educational expense          5,740         -0-       8,123         -0- 
               Net profit (loss)          (10,450)    (26,328)    (34,274)     (1,074)
          Finally, in 1999 petitioners filed a Schedule C which named                 
          petitioner as the proprietor and listed “developmental research”            
          as the principal business.  This Schedule reflected the following           
          loss:                                                                       












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