- -11
Expense Amount
Advertising $200
Legal and professional services 26
Office expense 560
Rent 1,650
Repairs and maintenance 126
Supplies 14
Depreciation 82
Total 2,658
On his Federal income tax returns for the taxable years 1990
and 1991, petitioner claimed a filing status of "head of
household". He claimed a dependency exemption for his mother in
the amount of $2,050 for the taxable year 1990, and in the amount
of $2,150 for the taxable year 1991. In the notice of deficiency
for the taxable years 1990 and 1991, respondent changed
petitioner's filing status to "single" and disallowed the
dependency exemption he claimed for his mother.
On his Federal income tax return for the taxable year 1992,
petitioner claimed "single" filing status.
In her Answer to Amended Petition for the years 1990 and
1991, respondent alleged that petitioner's correct filing status
for the taxable years 1990 and 1991 is "married filing separate",
and also alleged that the exemption claimed by petitioner which
was not disallowed should be reduced in accordance with section
151(d)(3), since the threshold amount for reduction of exemptions
for married filing separate is less than for single. In her
Answer for the year 1992, respondent alleged that petitioner's
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011