Conrad Fitzgerald Lewis - Page 5

                                        - 4 -                                         
          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                

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011