- 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