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record does not reveal the number of trips or distances traveled.
As previously indicated, the above-described income was
reported to the IRS on four separate Forms W-2. Petitioner does
not assert that he did not receive Forms W-2 from each of the
principals.
Petitioner and his wife timely filed a joint Federal income
tax return for the taxable year 2001 and attached two Schedules C
to the Form 1040, U.S. Individual Income Tax Return. Petitioner
reported his combined income from Critchfield, Thermal, and
Therma in the amount of $78,912 as gross receipts on a Schedule
C. Petitioner listed the nature of the business as “steamfitting
and pipefitting” (Schedule C pipefitting). The Schedule C listed
deductions as follows:
Expenses Amount
Advertising $653
Bad debts from sales or service 1,953
Car and truck expenses 3,012
Commissions and fees 4,524
Insurance (other than heath) 1,147
Office expenses 1,765
Repairs and maintenance 1,336
Supplies 1,187
Taxes and licenses 611
Travel 407
Meals and entertainment 171
Utilities 1,944
Total 18,710
Petitioner also claimed a $3,602 deduction for business use of
home on the Schedule C.
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Last modified: May 25, 2011