George A. and Christine M. Evan - Page 3

                                        - 3 -                                         
          affiliate of Purdue University from January 31, 1992, through the           
          years in issue.                                                             
               Mr. Evan became eligible for long-term disability benefits             
          from Purdue University on or about June 18, 1992.  Mr. Evan                 
          received benefits under this plan from June 18, 1992, through the           
          years in issue.                                                             
               During the years in issue, petitioners had four children.              
          During this period, Mr. Evan was the primary caregiver for the              
          two youngest children.                                                      
               On petitioners’ Federal income tax return for 1997, Mr. Evan           
          listed his occupation as “Professor”, and Mrs. Evan listed her              
          occupation as “Claims Authorizer”.  Petitioners claimed a                   
          deduction for Schedule A unreimbursed employee expenses of                  
          $26,900, consisting of travel expenses, union and professional              
          dues, and professional subscriptions, but reported no wages from            
          Purdue University or any other source for any services performed            
          by Mr. Evan as a professor.  The only wages reported were from              
          Mrs. Evan’s work with the Social Security Administration.                   
               Mr. Evan organized the Center for Real Estate Services,                
          Inc., and was its sole employee.  Neither Mr. Evan nor the Center           
          for Real Estate Services, Inc., listed, showed, sold, or                    
          facilitated the sale of any real estate or received any                     
          remuneration for listing, showing, selling, or facilitating the             
          sale of any real estate from January 31, 1992, through the years            






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  Next

Last modified: May 25, 2011