- 5 -
For the first part of 1999, petitioner was unemployed and
received the reported $5,807 in unemployment compensation
benefits. In June 1999, petitioner began working for an
individual who owned three businesses (which businesses issued
the Forms 1099-MISC identified above). One of the entities was a
restaurant, one was a bed and breakfast activity, and one was a
real estate management activity involving rental apartments and
houses. Petitioner performed a variety of services for these
entities, such as landscaping, cutting grass, gardening,
carpentry, repairs, and generally "fixing things". Petitioner
described himself as a handyman. He was considered self-
employed, a status that respondent has not challenged.
Respondent challenges petitioners' entitlement to two
expenses claimed by petitioners with respect to the self-
employment activity: the home office expenses of $941.43 and
$838.43 of the $938.43 in car and truck expenses.
With respect to the home office expenses, petitioner used
one room of his home, a mobile home, in connection with his
activity. In this room, he had a computer, telephone, filing
cabinet, desk, chairs, etc. He received no clients or customers
at his home, nor did he solicit business from others, except for
the three entities described above. Outside his home, petitioner
had a shed where he stored the equipment used in his activity.
Petitioner did not advertise. For all intents and purposes,
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011