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CSCI is, using petitioner’s words, “an umbrella business
that deals in legal issues, construction issues, any [sic]
advice.” While petitioner allegedly gives legal advice, he does
not practice law. Apparently, the construction aspect of CSCI
during the years before the Court involved property belonging to
the parents of petitioner Nancy H. Maxfield. Petitioner also was
a “hearing officer for section 8 assistance and terminations” in
Prince George’s County, Maryland, for which he was paid
$4,987.50.
Petitioner’s records for the deductions listed above
consisted of credit card monthly statements. With respect to the
expenses for car, repairs, and a portion of the insurance the
deductions allegedly relate to petitioner’s expenses for local
transportation. Petitioner claimed deductions for both alleged
mileage and actual expenses. The travel and lodging expenses
relate to trips to California, Florida, and Texas by automobile,
and to Alaska and Washington State by airplane. Petitioner did
not maintain any logs or similar type records concerning the
automobile or travel expenses. The deductions for insurance
include insurance for automobiles, a boat, homeowners insurance,
and life insurance on petitioner.
At trial respondent was willing to allow the following cost
of goods sold and deductions for trade or business expenses:
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Last modified: May 25, 2011