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Respondent determined a deficiency in petitioners' 1991
Federal income tax in the amount of $2,385 and an addition to tax
under section 6651(a)(1) in the amount of $100.
The issues for decision are: (1) Whether petitioners may
deduct vehicle expenses as unreimbursed employee business
expenses in excess of the amount allowed by respondent; (2)
whether petitioners may deduct uniform expenses as unreimbursed
employee business expenses; (3) whether petitioners are entitled
to a charitable contribution deduction in excess of the amount
allowed by respondent; and (4) whether petitioners are liable for
the section 6651(a)(1) addition to tax for failure to file timely
their 1991 Federal income tax return.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by reference. Petitioners, Alonzo and Emma
J. Bradley, are husband and wife. They resided in League City,
Texas, at the time their petition in this case was filed.
Background
During the 1991 taxable year, petitioner Alonzo Bradley was
employed as a software engineer for Paramax Systems Corporation
(Paramax), an affiliate of Unisys Corporation, in Houston, Texas.
Mr. Bradley's office at Paramax was located at 600 Gemini.
Paramax required Mr. Bradley to use his own car to travel
frequently between his office at 600 Gemini and another facility
located at the Johnson Space Center.
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