- 2 -
Respondent determined a deficiency in petitioner’s Federal
income tax in the amount of $11,834 for the taxable year 2000.
This is a substantiation case. After a concession by
respondent, the issue for decision is whether petitioner is
entitled to various Schedule C deductions in amounts greater than
those allowed and conceded by respondent. We hold that
petitioner is entitled to the deductions to the limited extent
provided herein.
Background
Some of the facts have been stipulated, and they are so
found. At the time that the petition was filed, petitioner
resided in Houston, Texas.
During 2000, the taxable year in issue, petitioner was self-
employed. She owned and operated two businesses: a child care
business and a property maintenance and cleanup business.
Child Care Business
Petitioner operated the child care business out of her
residence. She generally had 8 to 12 children in her care during
the day throughout the workweek. The children included infants,
preschoolers, elementary school students, and a 13-year-old.
The children would be dropped off at petitioner’s home by
their parents on their way to work, and would be picked up by
their parents on their way home. After dropoff by the parents in
the morning, petitioner would drive the older children to school;
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011