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any equipment to Mr. Black. Although Anita Black occasionally
did some work for her father’s business, she never received a
paycheck. Anita Black did have a Brother processor and
typewriter and used them for schoolwork. Mr. Black did not issue
a Form 1099 or Form W-2, Wage and Tax Statement, for the $1,300
allegedly paid to Anita Black as wages during 1992.
For 1991 and 1992, petitioners claimed Schedule C deductions
for travel expenses of $43,084 and $18,272, respectively, and
claimed Schedule C deductions for meals and entertainment of
$29,561 and $14,734, respectively.
For many years, Mr. Black has placed title to his property
solely in his wife’s name because of his concerns that his
property could be reached by potential creditors.
Mrs. Black holds a bachelor of visual arts degree in
sculpture. Mrs. Black did not personally sign the 1991 and 1992
joint returns. Mr. Black signed Mrs. Black’s name to the 1991
and 1992 joint returns. Mrs. Black did not review, and never
saw, the 1991 or 1992 joint returns before they were filed. She
also never asked Mr. Black whether he had timely filed those
returns and did not know until well after the fact that those
returns had been filed.
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Last modified: March 27, 2008