- -6
The casualty loss in the amount of $800 claimed by
petitioner for 1990 was for damage to a 1979 Ford Pinto
automobile (the automobile). Sometime around the end of 1989,
petitioner took the automobile to Mayhall Texaco in Huntsville,
Alabama, for repair of a transmission problem. In March 1990, it
was discovered that the automobile's engine had cracked due to an
insufficient amount of antifreeze in the automobile.
On his Federal income tax return for the taxable year 1991,
petitioner deducted on Schedule A the following items in the
amounts shown:
Deduction Amount
Real estate taxes $178
Other taxes 321
Home mortgage interest 3,600
Points 285
Gifts to charity 400
Moving expenses 2,856
Miscellaneous itemized deductions:
Unreimbursed employee
expenses 11,116
Legal fees to collect
taxable income 5,000
Repayment under claim
of right 14,714
Total 30,830
Less 2 percent floor (1,223)
29,607.73(sic)
Total 37,247.73
Respondent in the notice of deficiency disallowed $33,164.73
of these claimed deductions. The following itemized deductions
for 1991 were not disallowed by respondent:
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