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carried a pager in which Metrocall was the provider. Finally, he
had two cell phones, one through Alltel and one through Intelos.
He had two cell phones because, although one of the carriers did
not provide clear reception at his residence, that number was
listed in the multiple listing service for real estate agents,
and he did not want to lose that benefit. At trial, petitioners
produced billing statements from the various telecommunications
carriers that provided them services. These statements reflected
over $2,400 in telecommunications expenses for 1999.3
Petitioners based their Schedule C deduction for utilities for
1999 on the available receipts and adjusted the amount downward
by half.
On their 1999 return, petitioners reported $24,283 in wage
income. On Schedule C, they reported gross receipts of $1,489,
expenses of $26,563, and a net loss of $25,074 from Mr. Viar’s
real estate activity. They reported no rental income from the
Morningside Heights dwelling on Schedule E and claimed taxes,
depreciation, and insurance expenses of $1,322 relating to it.
On their 2000 return, petitioners reported $17,415 in wage
income. On Schedule C, they reported gross receipts of $644,
expenses of $14,843, and a net loss of $14,199 from the real
3 Petitioners provided Metrocall statements for the
entire 1999 year. Eleven months of AT&T statements were
provided, 10 months for Alltel, 8 months for Intelos, and 4
months for Verizon.
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