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deficiencies in petitioners' Federal income tax for the years
1989, 1990, and 1991 in the respective amounts of $4,226, $4,504,
and $5,625, and accuracy-related penalties under section 6662(a)
in the respective amounts of $845, $901, and $1,125.
The issues for decision are: (1) Whether petitioners are
entitled to deduct expenses incurred in connection with Myrna
Dupuy Callahan's writing activity as expenses of an activity
engaged in for profit for taxable years 1989, 1990, and 1991; (2)
whether petitioners have substantiated and are entitled to deduct
casualty losses in the amounts of $13,233 and $13,835 for taxable
years 1989 and 1990, respectively; (3) whether petitioners have
substantiated and are entitled to deduct certain Schedule A
expenses for taxable year 1991; (4) whether petitioners' medical
expense deductions for taxable years 1989, 1990, and 1991 must be
recalculated in accordance with any adjustments to petitioners'
adjusted gross income; (5) whether petitioners are entitled to
deduct State sales taxes in the amount of $1,964 for taxable year
1990; (6) whether petitioners have substantiated and are entitled
to deduct charitable contributions in excess of $4,216 for
taxable year 1990; and (7) whether petitioners are liable for
penalties for negligence or disregard of rules or regulations
under section 6662(a).
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