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A Korean Store Owner. A Black Employee. A Tense Neighborhood.

The crowd was growing impatient as Crystal Holmes fumbled with the keys to the store.

Dozens of people were swarming the street around Western Beauty Supply, the Chicago shop where Ms. Holmes works. She had persuaded some of them to let her open the store so they could rob it without breaking the windows.

“She’s taking too long,” someone yelled. “Let’s go in and get it.”

Western Beauty Supply sells products like wigs, hair extensions and combs mostly to Black women. Most of the employees, like Ms. Holmes, are also Black, but the owner is a Korean-American man, Yong Sup Na.

When a few young men appeared outside the store earlier that evening in May, Mr. Na went out to speak with them. He offered some of them cash, and they walked away. At that point, Mr. Na told Ms. Holmes that he felt confident his business was safe. “They are not going to break into the store,” he told her.

A few minutes later, though, a larger group showed up. A woman snatched Mr. Na’s keys, but Ms. Holmes persuaded her to give them back. Then she ordered Mr. Na, her boss, to leave. “You don’t know what could happen,” she told him.

Even as Ms. Holmes tried to save the store from ruin that evening, when protests and looting followed the police killing of George Floyd, she understood what was causing the turmoil roiling Chicago and dozens of other cities.

“I understand where the rage is coming from,” Ms. Holmes, 40, said in an interview. “We don’t have any businesses in the community and we are getting killed by the police and killing each other, and we are just getting tired.”

In the years she has spent working for Mr. Na, customers have constantly told her that she should open her own store. But she has watched some Black women struggle as owners in the industry, and her priority has been keeping a steady job to support her family.

Outside the store, people in the crowd kept pushing for Ms. Holmes to let them in. But she couldn’t get the keys into the lock. Her hands were shaking too much.

Mr. Na, who is 65, grew up in South Korea in a home with an outhouse. He watched television by standing outside a neighbor’s window and peering in at the set. Mr. Na was in his late 20s when he arrived in the United States. He knew only one person, a friend from his village who had moved to Chicago.

Not religious but seeking to meet other immigrants, Mr. Na soon joined a Korean church. A few years later, a friend from the church bought a shoe store on Chicago’s South Side from a white man who wanted out.

“This man was upset that the Black people were moving into the neighborhood,” Mr. Na recalled in an interview. “Koreans didn’t care. This was an area that they could afford.”

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Credit…via Sandra Na

With no access to a bank loan, Mr. Na bought the store from his friend by using proceeds from the shoe sales. He paid $5,000 a month for 13 months. The business was straightforward.

“You were buying cheaply made goods at a low cost from a wholesaler,” Mr. Na said. “The customers were not snobby.” He also owned businesses that sold pagers, cellphones and clothing. The endeavors allowed him to pay for private school and then college for his two daughters.

Over the years, other Korean retailers told Mr. Na that beauty sales were a steady proposition, even in recessions. In 2007, he started his first beauty shop. He opened Western Beauty in 2014, on the city’s West Side, and started Modern Beauty in the South Side neighborhood of Bronzeville two years later.

The portion of the beauty industry that caters to Black women generates about $4 billion in sales a year. Much of those sales are rung up in small beauty supply stores, which are ubiquitous in predominantly Black neighborhoods. The stores seem like a natural answer to the numerous calls from policymakers and corporate America to create more Black-owned businesses after protests over systemic racism broke out this spring.

Yet fewer than 10 percent are owned by Black women, said Tiffany Gill, a history professor at Rutgers University. Instead, many of them are owned by Korean immigrants. Korean Americans also lead some of the largest wholesale distributors that import the hair products from China.

“These are two historically marginalized groups fighting over the same small slice of pie when there is so much more of the pie that neither has access to,” said Ms. Gill, the author of the book “Beauty Shop Politics: African-American Women’s Activism in the Beauty Industry.”

For years, Mr. Na worked seven days a week, from 7 a.m. to 9 p.m. His daughter Sandra, 33, remembers one night when her father didn’t come home. He had been rushed into emergency surgery to remove a shard of glass from his face after a scuffle with someone who tried to rob the store.

The Na family lived for a time in a Latino neighborhood and eventually moved to a largely white suburb north of the city. Ms. Na said her parents had insisted that she spend her summers learning Korean, working as a tutor and taking academic enrichment classes. Ms. Na and her sister, Jenny, visited the store only rarely when they were growing up and played with the register.

She said her father never talked about the “social and racial impacts” as a retailer on the South Side. Her father came from a generation that experienced poverty and hardships, Ms. Na said, and didn’t have the time to focus on much else except taking care of his family, which included sending money to his siblings back in South Korea.

As part of a younger generation faced with fewer of these pressures, Ms. Na said, she has had opportunities to think about issues of race from a different perspective.

“But everything for my dad was about survival,” Ms. Na said.

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Credit…Danielle Scruggs for The New York Times

Crystal Holmes grew up a world away from South Korea, in Chicago’s East Side. But like Mr. Na, she faced challenges from the start. She was raised mostly by her grandmother until she was a teenager.

“I knew I wanted better,” she said. “I always said I would never put my kids in the situation I was in.”

Ms. Holmes, a mother of two, worked for a time for a fried chicken chain, but switched to beauty supply stores when she found that many pay every week.

At the first store she worked in, the owner, a Korean man, was so impressed with her sales skills that he said he would help her open a store one day, Ms. Holmes said.

Then things soured. The owner accused her of stealing from him after he discovered the register short of cash, she said. She told him how one employee, who was also Korean, had insisted on taking turns on the register and had a gambling problem. But the owner didn’t believe her.

“I just walked out of the store,” she said. (A security tape later showed that she did not steal anything, according to Ms. Holmes.)

Many beauty supply stores have a reputation for being demeaning places for the Black women who shop in them. Ms. Holmes said she had been in numerous stores where employees followed customers or required them to check their bags at the door.

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Credit…Danielle Scruggs for The New York Times
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Credit…Danielle Scruggs for The New York Times

It’s not just small retailers. Until June, Walmart kept its Black beauty products in locked display cases. “You can’t treat everyone like a thief,” Ms. Holmes said.

Mr. Na’s stores are different, she said. Women are allowed to shop without being watched. She likes to walk the floor talking to the customers about their hair and offering them advice.

Ms. Holmes sometimes accompanies Mr. Na on trips to the wholesaler to pick up inventory. She is usually the only Black person in the warehouse. Once, she encountered another Black woman from a beauty shop in Wisconsin.

“I said, ‘What the hell are you doing here?’” Ms. Holmes recalled. “And she said, ‘What the hell are you doing here?’”

Still, there is tension. Some customers ask Ms. Holmes why she works so hard for a Korean owner. One woman said she was like a “slave.”

Ms. Holmes, who earns $14 an hour, was able to pay for three years of her son’s college tuition but could not afford his final year. Her son, now 26, plans to go back to school. But he lost his job at a downtown restaurant during the pandemic and has a baby on the way, so college may be further delayed.

Ms. Holmes also hopes her 20-year-old daughter, who has a 9-month-old son, can attend college eventually.

Mr. Na has been encouraging Ms. Holmes to start her own business one day and offering her advice on how to get started, like how much money she will need to save.

For now, Ms. Holmes appreciates the small perks of the job. How on a good day, the store can feel like a gathering place where women talk about their lives and swap beauty tips.

On many Sundays, Ms. Holmes opens and closes the store on her own. “Some customers see me by myself and say: ‘Where are the Koreans? Are they in back?’” When she explains that she runs the store on Sundays, “they are shocked,” she said.

“It’s mind-blowing to them that a Black woman is in charge.”

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Credit…Haruka Sakaguchi for The New York Times

Sandra Na has also wondered why Koreans dominate the sale of Black women’s hair products.

She acknowledges that Korean immigrant communities can be “insular,” and that her father, who speaks limited English, prefers to do business and associate with other Koreans because it is easier.

But other forces are also at play. Ms. Na said her father had been shaped by his parents’ experience living through the Japanese occupation of Korea and then the Korean War. That left him with a shared feeling of grief and loss, which Ms. Na said is often referred to as Han.

It helps explain, she said, why her father typically hires Korean managers in stores where most of the employees are Black.

“Han creates a level of trust among Koreans,” Ms. Na said. “That trust goes back decades.”

Since the protests, many business leaders and public figures have sought to address racial disparities with more investment. Square, the payments company led by Jack Dorsey, the billionaire founder of Twitter, has pledged $100 million to financial firms supporting Black communities. Senator Elizabeth Warren, Democrat of Massachusetts, has proposed a $7 billion federal fund for Black entrepreneurs.

But the struggles of Black women in the beauty supply industry show that some barriers to success are more complicated.

In interviews this summer, Black women who own beauty shops in Dallas, Buffalo and Sacramento said they were consistently denied accounts with major Korean-owned suppliers. One of the women said that as soon as she had sent over a copy of her driver’s license, the supplier stopped returning her calls.

These rejections, the women said, prevent them from stocking the most popular hairpieces, forcing their customers to shop elsewhere.

While Mr. Na is a retailer, not a distributor, he said he was aware of some of the challenges Black female proprietors faced in obtaining products.

He said Black owners were often unable to rent or buy stores that were physically large enough to allow them to work with the big suppliers.

“It has nothing to do with racism,” Mr. Na said. He acknowledged that if Black women gained a larger footing in the beauty supply industry they could seriously challenge Korean businesses.

“It is competition,” Mr. Na said. “Eat or be eaten.”

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Credit…Danielle Scruggs for The New York Times

In the end, the group didn’t wait for Ms. Holmes to let it in. The looters smashed the window and barged inside.

Mr. Na walked across the street, sat in his car and looked on as his store was ransacked.

Like many Americans, Mr. Na had watched the footage of a Minneapolis police officer kneeling on Mr. Floyd’s neck in horror. He wondered if the unrest would ever stop and whether he should bother to rebuild.

“I feel like racism is something that will never go away,” he said.

After the looting, Ms. Holmes returned to the store to clean up. Some people from the neighborhood were surprised to see her helping Mr. Na. A few customers were angry she would not let them take some of the products that had been knocked off the shelves.

“Why are you on their side?” she remembers one Black person asking her. “Why aren’t you riding with us?”

Ms. Holmes said some people were too quick to judge. “They are on the outside looking in. They don’t know the person I work for. He’s a good man.”

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Credit…Sandra Na

When Sandra Na drove to Chicago from Brooklyn, where she lives with her husband, she was struck by the level of destruction at Western Beauty Supply and Modern Beauty. A cash register that contained no money was smashed, the glass in the display case had been shattered, and dozens of bottles of hair solutions had been dumped on the floor.

She believes most of the looters were seizing on the chaos wrought by the protests over the killing of Mr. Floyd to steal desirable products, she said. A range of businesses across the city were destroyed that day, including pawnshops, grocery stores and Walmarts. Some of the damaged stores were Black-owned.

Ms. Holmes said she agreed that the crowd wanted only to steal merchandise from Mr. Na — not to make a statement that his store was not Black-owned.

Still, Ms. Na said she recognized that some people might begrudge small businesses like her father’s stores. “I have a hard time thinking there isn’t resentment there,” she said. “You see an outside ethnic group capitalizing on your people.”

As painful as it was to see her father’s shops destroyed, Ms. Na said she was heartened that the broader protests had spurred efforts to address systemic racism. “The attention is there,” she said.

Video

The moments when a crowd broke into Modern Beauty in Chicago.

Mr. Na was able to reopen his business with insurance money, government grants and more than $94,000 in donations from a GoFundMe page his daughters set up. In August, though, he temporarily boarded up his stores after a police shooting in Chicago set off a fresh wave of protests and looting.

Back at work, Ms. Holmes said a few customers had told her again that she should open her own store.

She’s hoping Mr. Na will help her get started. Mr. Na, who is planning to retire in the next few years, said he had been considering ways he could do so.

“One day I’ll have a store, and you come shop with me,” Ms. Holmes tells customers. “Just wait.”

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Trump Took $70,000 in Tax Deductions for Hair Care. Experts Say That’s Illegal.

There were many bombshells in The New York Times’s exposé last week about President Trump’s taxes. He has paid basically zero federal income tax for years. His much-ballyhooed businesses are on the ropes. And that was just the headline.

But it was a juicy and seemingly less significant matter that jumped out at me: Mr. Trump spent more than $70,000 on hairstyling during several years of his run on “The Apprentice,” his reality-TV show.

That, of course, is quite a lot for any one person to spend on having his hair cut, blow-dried or colored. But what is really remarkable about the revelation is that Mr. Trump’s production company deducted his hairstyling expenses from its taxable income, reducing its tax bill.

Tax experts told me that deducting what is ordinarily considered a personal expense is prohibited under almost any circumstances. And they said such a deduction could potentially constitute criminal tax fraud if the cost of the hairstyling was reimbursed by someone else.

Three former NBC executives involved in “The Apprentice” told me that, while they didn’t recall the exact terms of Mr. Trump’s contract, they were very familiar with the way such contracts are typically written. The cost of hair and makeup for a star of Mr. Trump’s stature would generally be covered by the show, and Mr. Trump would have been reimbursed for any of the costs he incurred.

“I can’t think of any circumstances in which Trump would have paid those costs out of his own pocket and not be reimbursed,” one of those officials said. The official spoke on the condition of anonymity because he still does business with NBC and Mark Burnett, the producer of “The Apprentice,” who has also produced “The Voice” for NBC.

Taxpayers are not allowed to deduct reimbursed business expenses.

“That would be a crime if it’s intentional,” said Schuyler M. Moore, a tax expert at the law firm Greenberg Glusker in Los Angeles and the author of the legal treatise “Taxation of the Entertainment Industry.”

In any case, courts have ruled that hairstyling, even for someone on a TV program, is a personal expense that cannot be deducted. (There is no statute of limitations for civil tax fraud. Ordinarily the Internal Revenue Service has three years from the date of a tax filing to begin an audit that can result in criminal charges.)

The White House referred questions to the Trump Organization. Alan Garten, the chief legal officer there, didn’t respond to requests for comment.

Mr. Trump has always been secretive about the swirling, straw-colored confection that rests atop his scalp. His flamboyant hairdo became as much a part of his “Apprentice” trademark as “You’re fired!” and has carried over into the White House.

“The Apprentice,” like every other network reality show, had its own hair and makeup stylists to tend to Mr. Trump and the show’s contestants. But they didn’t cut Mr. Trump’s hair and were wary of even touching a flyaway strand without his explicit permission. One of the show’s stylists, Amy Lasch, told The New York Post in 2016 that Mr. Trump arrived on the set fully coifed. “It’s as if he got ready somewhere else first,” she said.

It is common for major stars to have their own hair and makeup experts. Often the show pays those stylists directly, but sometimes the star pays and is reimbursed by the show. One reason for such arrangements is that the on-air talent uses nonunion stylists who can’t be paid directly by the show.

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Credit…Doug Mills/The New York Times

In interviews, Mr. Trump has claimed that his wife, Melania, cuts his hair and that he won’t let anyone else touch it. He has boasted that he personally wields the hair spray that keeps it in place.

“Once it’s dry I comb it,” he told Playboy in 2004. “Once I have it the way I like it — even though nobody else likes it — I spray it, and it’s good for the day.”

But Mr. Trump’s tax records reviewed by my Times colleagues show that his television production company, Trump Productions, paid a Manhattan hairstylist and makeup artist, Sharon Sinclair, at least $13,300 in 2004, at least $36,400 in 2005 and at least $20,043 in 2006.

That appears to be roughly $1,000 an episode, on the high end but hardly unheard-of for Hollywood stars.

The Trump Corporation also paid Ms. Sinclair at least $2,500 in 2007. It’s not clear whether that had anything to do with “The Apprentice.” The grand total for 2004 to 2007: $72,243.

The tax records don’t indicate exactly what services Ms. Sinclair performed. But in the credits on numerous episodes of “The Apprentice,” Ms. Sinclair is listed as having styled Mr. Trump’s hair. She is also credited on some episodes with doing Mr. Trump’s makeup and on others with both. Ms. Sinclair’s résumé states that she has also worked for celebrities like Tina Fey, Paris Hilton and Steve Martin. Ms. Sinclair didn’t respond to a request for comment.

The federal tax code says “personal expenses” cannot be deducted.

“There’s no way he could have legitimately deducted hair expenses, whether reimbursed or not,” said Mr. Moore, the tax lawyer. “There are many cases and audits dealing with this issue.”

Indeed, some of those cases specifically deal with television personalities.

In 2011, the U.S. Tax Court heard a case involving a news anchor at the NBC affiliate in Columbus, Ohio, who deducted her hair-care expenses on the grounds that her job required it and that she was a full-time ambassador for the station. The court flatly rejected the claim. Expenses related to “grooming” are “inherently personal expenditures,” the court held, even though “these expenses may be related to her job.”

In 1980, the court issued a similar ruling in the case of a Boston-area NBC newscaster, who also happened to be a real estate investor. The court noted that his employer required him to maintain an appearance “suitable for services as a television announcer,” but didn’t reimburse him for his $10 monthly haircuts. So he deducted the costs. The court rejected the deduction.

It is not clear why Mr. Trump, who maintained the same hairstyle on set and off, would deserve different tax treatment. (Expenses for clothing are held to a similar test. The cost of costumes and uniforms may be deductible, but if they can also be worn outside the set or workplace, like with a business suit, their cost can’t be written off.)

From 2007 through 2013, a number of Trump companies, including Trump Productions, also deducted a total of at least $95,000 in payments to the longtime hairstylist of Ivanka Trump, Mr. Trump’s daughter, who also appeared on “The Apprentice.”

The former NBC executives said Ms. Trump’s hair and makeup costs would generally have been covered by the show.

A spokeswoman for Ms. Trump at the White House didn’t respond to a request for comment.

Whether these deductions were merely aggressive or illegal would ordinarily be the subject of I.R.S. audits. Mr. Trump has said he remains under audit, and The Times reported that one focus is a $72.9 million refund that he claimed and received. It is not clear whether the I.R.S. has examined the Trump family’s hair-care deductions.

An I.R.S. spokeswoman said the agency does not comment on individual tax returns or audits.

Compared with Mr. Trump’s billion-dollar losses, which offset any profits, $70,000 in dubious hair-care deductions might seem trivial. But they are emblematic of his overall approach to taxes: No amount is too small to withhold from the government’s coffers.

Should Mr. Trump face I.R.S. scrutiny for deducting personal expenses from his taxable income, he’ll be in knowledgeable hands.

In 1989, the real estate mogul Leona Helmsley was sentenced to four years in prison for tax evasion after she tried to write off improvements to her estate in Greenwich, Conn., as business expenses.

One of her lawyers was Alan Dershowitz, who defended Mr. Trump during the impeachment proceedings.

The United States attorney who brought the charges? Rudolph W. Giuliani, who appeared this week with Mr. Trump to denounce The Times’s reporting and has called Mr. Trump a “genius” for finding ways to shrink his tax bill.

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