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Petitioners’ legal residence at the time the petition was filed
was Glendora, California.
Michael Gregorian (petitioner) was an employee of Royal
Coach, Inc. of Pasadena, California, during the year at issue.
Petitioner did auto body repair work for his employer. He earned
wages of $99,018.43 during 2001, which he reported as income on
his joint Federal income tax return. Additionally, petitioner
was also engaged during 2001 in a self-employed trade or business
activity doing the same kind of work, most of which came from car
dealers. The name of that activity was Gregorian’s Automotive.
As to that activity, for Federal income tax purposes, petitioners
reported the income and expenses on Schedule C, Profit or Loss
From Business, of their Federal income tax return.
On their joint Federal income tax return for 2001,
petitioners reported the following income and expenses:
Wage and salary income $99,018
Taxable refunds and credits 141
Schedule C loss (11,434)
Total adjusted gross income $87,725
Schedule A, Itemized Deductions (64,462)
Income (Prior to dependency $23,263
exemptions and credits)
On that return, petitioners claimed the following Schedule A
itemized deductions:
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Last modified: May 25, 2011