Karen V. Hough - Page 6

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          checks to Carol Blank, Robert Shearer, Kim Atkins, Harold                   
          Stratton, and Natalie Stephens.                                             
               Ms. Babyak credibly testified that she was a contractor of             
          petitioner’s nursing business for 2000.  Ms. Babyak testified               
          that she started working for petitioner’s nursing business in the           
          middle (summer) of 2000, she was paid $15 per hour, and earned              
          approximately $600 per week, but this amount varied and                     
          occasionally it was less.  On the basis of the record, we                   
          approximate that petitioner paid Ms. Babyak $9,000 in 2000, and             
          petitioner is entitled to deduct this amount in addition to the             
          amount respondent conceded for 2000.  Petitioner has failed to              
          substantiate that any additional amounts were paid to contractors           
          in 2000.                                                                    
          2.  Insurance                                                               
               Petitioner claimed $6,424 and $1,956 in expenses for                   
          insurance for 1999 and 2000, respectively.  Respondent disallowed           
          these expenses in full.                                                     
               Ms. Babyak credibly testified that for 2000 petitioner paid            
          $1,200 for medical malpractice insurance and $1,500 for office              
          insurance.  On the basis of the record, we shall allow these                
          amounts for each of the years 1999 and 2000.  Petitioner has                











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