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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
issue.
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