- 2 -
related penalty under section 6662(a) in the amount of $991.
The issues for decision are: (1) Whether petitioner is
entitled to deductions for certain employee business expenses;
(2) whether petitioner is entitled to a section 179 deduction for
a computer and printer, a camera, and a telephone; (3) whether
petitioner is entitled to a home-office deduction; and (4)
whether petitioner is liable for the accuracy-related penalty.
In the notice of deficiency, respondent allowed a charitable
contribution deduction of $1,420 and disallowed $4,600. In her
opening statement, respondent's counsel conceded an additional
$210 of the charitable contribution deduction. The parties agree
that the stipulation resolves the charitable contribution
deduction issue; therefore, we hold that the remaining amount
($4,390) is conceded by petitioner.
On Schedule A, petitioner claimed a deduction for employee
business expenses of $18,666 ($20,132 less $1,466 per section
67(a)). In the notice of deficiency, respondent allowed a
deduction for employee business expenses of $5,559 ($7,025 less
$1,466). Respondent's counsel did not provide the Court with
details concerning the amount allowed. However, the employee
business expenses claimed on petitioner's return that were not
addressed during the trial of this matter include: Vehicle
expenses of $5,061; books and magazines of $457; language classes
of $255; and telephone of $252. We shall assume the total of
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011