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state income tax refund received during the year, explaining that
a "refund of any part of your state income tax that you deducted
in prior years, and reduced your Federal income tax in those
years, is includable in income in the year you receive the
income." On their 1983 and 1984 Federal income tax returns,
petitioners claimed itemized deductions for state income taxes in
the amounts of $1,545 and $1,367, respectively.
Journalism Activity
On their 1983 return, petitioners claimed a deduction in the
amount of $2,381 for travel and entertainment expenses incurred
with respect to a journalism activity conducted by Hans Hammann.
Respondent disallowed the deduction claimed upon the ground that
petitioners did not establish that the expenses were ordinary and
necessary or were expended for the business purpose designated.
No other evidence is included in the record with respect to this
activity.
Charitable Contribution Deduction
Petitioners claimed $1,959 as a charitable contribution
deduction on a Schedule A filed with their 1983 Federal income
tax return. Respondent disallowed the entire deduction for lack
of substantiation. No other evidence is included in the record
with respect to this deduction.
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