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and to meet with clients from Fred Sands. In September 1998,
petitioner and his then-girlfriend signed a new lease for Camino
Cristobal, at which time petitioner’s girlfriend began to reside
with him.
In 1998 petitioner paid expenses for Camino Cristobal, which
amounts remain in issue, as follows: (1) Rent of $11,100, (2)
repairs and maintenance of $141, (3) utilities of $510, and (4)
telephone of $498.
In mid-1999, petitioner moved to a single family residence
in Moorpark (which is in the Thousand Oaks vicinity) (Moorpark
home) under a lease with an option to purchase.3 The Moorpark
home includes approximately 1,100 square feet and has two
bedrooms, two bathrooms, a kitchen, a living room, and a dining
room. Petitioner used the second bedroom as an office. (For
convenience, we refer to Camino Cristobal and the Moorpark home
collectively as the Thousand Oaks home.) In 1999 petitioner paid
expenses for the Thousand Oaks home, which amounts remain in
issue, as follows: (1) Rent of $5,550, (2) utilities of $549,
and (3) telephone of $544.
C. Petitioner’s Family Household
In November 1997, petitioner’s father, Lorant, became
disabled. Before his disability, Lorant worked at LERC
3 At a time not disclosed in the record, petitioner
purchased the Moorpark home and currently resides there.
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