- 4 -
college. As a pipe fitter, petitioner performed maintenance and
construction work for a variety of heavy industrial plants, paper
mills, steel mills, and refineries, such as Exxon and Shell.
Ms. DeFore was engaged in a variety of fields during her
marriage with petitioner. She attended high school through the
11th grade and then worked as a race horse jockey for 14 years.
Upon retirement, Ms. DeFore worked on construction jobs with
petitioner and held a few positions with various retailers before
commencing work for a real estate developer midway through 2001.
The deficiency in the couple’s 2001 joint Federal income tax
return arose from Ms. DeFore’s performance of services for that
real estate developer, Darrell Hall.
It appears that Ms. DeFore’s work for Mr. Hall consisted
largely of showing undeveloped lots to prospective buyers.3 If a
prospective buyer decided to purchase a lot, the buyer would then
return to the office with Ms. DeFore and select a house floor
plan. Because Ms. DeFore dealt only with undeveloped lots and
not finished homes, she did not need a real estate license.
Ms. DeFore continued working for Mr. Hall through the
beginning of 2002, after which she worked for Paul Turner, who
owned three western stores. In March 2002, Ms. DeFore left for
3 As Ms. DeFore was not present at trial, petitioner
provided the only testimony concerning the nature of Ms. DeFore’s
work for Mr. Hall.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011