Respondent determined a deficiency in petitioner's Federal
income tax for the year 1991 in the amount of $4,377, and an
addition to tax under section 6651(a) in the amount of $339.
After concessions, the Court must decide: (1) Whether
petitioner is entitled to any deductions with respect to his
purported rental activity; (2) whether petitioner is entitled to
deduct any amount for charitable contributions; and (3) whether
petitioner is subject to limitations under section 219(g) on the
deduction of an Individual Retirement Account contribution.
Some of the facts have been stipulated and are so found.
Petitioner resided in Brooklyn, New York, when his petition was
filed. For convenience and clarity, the findings of fact and
opinion are combined.
Petitioner failed to file timely his 1991 Federal Income Tax
return. After the issuance of the notice of deficiency,
petitioner submitted an executed Form 1040 for the taxable year
1991 to the Brookhaven Service Center on February 8, 1994. His
filing status was married filing separate.
Petitioner reported $26,000 of wage income and $2,517 of
interest income on his return. He claimed Schedule A deductions
for taxes and charitable contributions. He also claimed a
Schedule E loss in the amount of $4,795 relating to a purported
rental property.
Petitioner testified that he bought an apartment house in
Brooklyn, New York, in July 1991. Respondent agreed that
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