Carolyn D. Fenderson - Page 10

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               The parties proceeded as though the extent of personal                 
          services performed in a trade or business is measured by hours.             
          We do likewise and start with petitioner’s trade or business as             
          an employee of Symantec.  According to petitioner, she spent                
          approximately 15 hours per week working for Symantec.  She                  
          described in general terms how that time was spent, but she                 
          provided little in the way of specifics.  Although she maintained           
          a written record regarding her activities as an employee of                 
          Symantec, the written record was not made available to the Court.           
               Petitioner’s compensation from Symantec, the lack of any               
          written evidence corroborating her testimony on time she claims             
          to have spent performing personal services for Symantec during              
          2002, the extent of her obligations to her customers as an                  
          account manager of Symantec, and the amount of hours she spent              
          working for Symantec in previous years strongly suggest that she            
          spent more than 15 hours per week performing personal services              
          for Symantec during 2002, but the suggestion is no substitute for           
          evidence.  As it stands, the only evidence on the point is                  
          petitioner’s testimony.  Assuming, without finding, that                    
          petitioner’s estimate is accurate, we proceed as though                     
          petitioner spent 780 hours (15 hours per week x 52 weeks)                   
          performing services as an employee of Symantec during the year in           

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