- 3 -
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.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011