Hoora Rahimi and Isaac William Hammond - Page 4

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               2.  Indiana University                                                 
               In addition to his full-time employment, petitioner taught a           
          graduate-level class at Indiana University (the university) two             
          afternoons per week from January through May 1999.                          
               The university paid petitioner employee wages of $5,000 for            
          teaching for that period.  Petitioner was given an office in                
          which to meet students and to perform administrative duties as              
          well as office equipment and supplies to prepare course                     
          materials.  Petitioner spent an additional 3 to 4 hours at home             
          each of the other week nights preparing for class and grading               
          student assignments.                                                        
               Petitioner estimates that he traveled 60 miles from Eli                
          Lilly to the university to teach each class.  Following class,              
          petitioner traveled about 90 miles from the university to his               
          home.  On Form 2106, Employee Business Expenses, petitioner did             
          not claim a deduction for vehicle expenses.                                 
               On nights when he taught, petitioner bought dinner.  On Form           
          2106, petitioner claimed a deduction of $1,500 for meals.                   
               3.  Illinois/Indiana Emergency Medical                                 
               On weekends throughout 1999, petitioner treated patients and           
          reviewed patient charts for Illinois/Indiana Emergency Medical              
          (IIEM) at various locations.  Most often, however, he performed             
          these services at Howard Community Hospital in Greensburg,                  
          Indiana.                                                                    






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