Peter F. & Maureen L. Speltz - Page 9

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               Mrs. Speltz directed Mr. Speltz to take classes in nutrition           
          and general childcare because the State of Minnesota and County             
          in which petitioners resided required daycare personnel to have             
          this training.  Mr. Speltz’s training consisted of about 2 hours            
          of child-nutrition training and about 4 hours of child-behavioral           
               Mrs. Speltz substantiated that Mr. Speltz worked 525.25                
          hours in 2000 and 735 hours in 2001, an average of 12.84 hours a            
          week in 2000 and 14.13 hours a week in 2001.                                
               Mrs. Speltz had a State of Minnesota issued daycare license.           
          From 1987 through February 1999, Mrs. Speltz’s license listed her           
          name only.  In February 1999, the State issued the license in               
          Mrs. Speltz’s and Mr. Speltz’s names.  Mr. Speltz did not apply             
          for the license and took no part in interviews or inspections               
          required to obtain the license.  The State of Minnesota listed              
          Mrs. Speltz’s and Mr. Speltz’s names most likely because they               
          were listed as co-owners of the home where Mrs. Speltz maintained           
          the daycare.  The license issued in August 2001 omitted Mr.                 
          Speltz’s name and listed only Mrs. Speltz’s name.                           
          Tax Returns                                                                 
               Petitioners reported daycare income and expenses on                    
          Schedules C, Profit or Loss From Business, of their joint Federal           

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Last modified: May 25, 2011