- -7
Deduction Amount
Real estate taxes $178
Personal property taxes 20
Home mortgage interest 3,600
Points 285
Total 4,083
Included in the deduction claimed by petitioner for other
taxes for the taxable year 1991 was a deduction for personal
property taxes. The $20 allowed by respondent as a deduction for
personal property taxes was for petitioner's car registration.
The $11,116 deduction claimed by petitioner in 1991 as
employee business expenses was in connection with petitioner's
employment by Avionics. Avionics contracted out petitioner's
work to Northrup Grumman in Melbourne, Florida (Northrup
Grumman). Petitioner received reimbursement from Northrup
Grumman for his employee business expenses related to a business
trip to Los Angeles. The policy of Northrup Grumman was to
reimburse persons doing contract labor for any business travel
expenses they incurred. To the extent petitioner was not
reimbursed for his business travel expenses, it was because he
did not follow the procedure required to receive reimbursement.
Had he followed the required procedure, he would have received
reimbursement.
Among the itemized deductions claimed by petitioner on
Schedule A of his Federal income tax return for the taxable year
1991 was a deduction in the amount of $14,714 for "repayment
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