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FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time he filed the
petition, petitioner resided in Bloomingdale, Illinois.
Petitioner is a self-employed motivational speaker.
Petitioner filed his Federal tax return for 1999, reporting
$16,020 in gross receipts and claiming the following deductions
on Schedule C, Profit or Loss From Business:
Expense Amount
Car and truck expenses $5,781
Insurance (other than health) 984
Legal and professional services 1,000
Office expense 250
Rent or lease
a. Vehicles, machinery, and equipment 900
b. Other business property 1,524
Other expenses
a. Telephone 1,500
b. Business supplies 1,500
c. Credit card payments 1,200
d. Cellular telephone 1,250
Total 15,889
On May 14, 2002, respondent issued a notice of deficiency to
petitioner for 1999 determining an income tax deficiency of
$3,438 after denying petitioner’s claimed deduction for Schedule
C expenses. On August 12, 2002, petitioner timely filed a
petition with the Court disputing respondent’s determination.
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