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interest paid on her and petitioner’s house for taxable year 2002
of $6,458.
During the years in issue, Ms. Lewis was a self-employed
cosmetologist. Also, during the years in issue, petitioner was
employed as a truck driver by Wilson Trucking Corporation.
Petitioner received wage income from Wilson Trucking Corporation
for taxable years 2000, 2001, and 2002, of $40,816, $34,904, and
$41,035, respectively. Further, during the years in issue,
petitioner operated a hair cutting and beauty salon business
known as “Your Future Style”.
Sometime in 1997, Ms. Lewis started a business known as
“Kiddy Cuts and Styles”. During 1998, Ms. Lewis ceased business
operations of “Kiddy Cuts and Styles”. Shortly after Ms. Lewis
discontinued her existing business, in May 1998, petitioner
started his business named “Your Future Style” (the business).
Petitioner leased a commercial unit in Leesburg Plaza (commercial
space), which was located in Columbia, South Carolina.
Petitioner and Ms. Lewis’s names were both on the commercial
lease contract and the phone bills for the business. The utility
bills relating to the business were in the name of and addressed
to “Paula B. Adams[3] Doing Business As Kiddy Cuts & Style”.
3The Court assumes that Paula B. Adams is Ms. Lewis’s maiden
name.
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