William Herbert Whitehurst, III and Carla Cherlene Whitehurst - Page 26




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          its office for Mrs. Whitehurst to use while she worked, she                 
          requested permission from her supervisor to work at home.                   
          Although her supervisor initially resisted the idea, he                     
          eventually approved her request.  Mrs. Whitehurst produced a                
          letter dated November 30, 2000, and signed by her office manager            
          which states:                                                               
               Given the insufficient office work space and lack of a                 
               computer, Carla worked in her home.  This was                          
               convenient for the company in that we did not have to                  
               lease more office space or purchase a computer to                      
               accommodate the needs of her project.                                  
          She visited Horne’s offices approximately once a week for an                
          hour.                                                                       
               She installed a second telephone line in her home to access            
          the Internet and her e-mail, and so her clients could call her              
          when they needed.  Horne did not reimburse her for either the               
          additional telephone line or the computer.  Petitioners produced            
          a copy of a telephone bill for $119.17 dated April 23, 1998, on             
          which “64.30 work related” was handwritten.  Petitioners also               
          produced carbon copies of checks made payable to the telephone              
          company reflecting the same account number as that on the                   
          aforementioned telephone bill for the following amounts on the              
          following dates:  $41.75 dated September 20, 1997; $119.17 dated            
          May 19, 1998; $193.74 dated what appears to be September 16,                
          1998; and $44.79 dated June 18, 1999.                                       








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