2
1993 in the amount of $5,083, and an accuracy-related penalty in
the amount of $244 pursuant to section 6662(a).
The issues are: (1) Whether petitioner is liable for tax on
additional wage income in the amount of $170 earned by Debra
Schroeder (petitioner's deceased wife); (2) whether certain
income earned by petitioner constitutes earnings from
self-employment within the meaning of section 1402, subject to
tax imposed by section 1401; (3) whether Social Security benefits
received by petitioner and Mrs. Schroeder are taxable; (4)
whether petitioner is entitled to a deduction for taxes in excess
of the amount allowed by respondent; (5) whether petitioner is
entitled to a deduction for an amount paid to the Neptune Society
of California; (6) whether petitioner is entitled to a deduction
for medical expenses in excess of the amount allowed by
respondent;2 and (7) whether petitioner is liable for an
accuracy-related penalty for the year in issue.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein. Petitioner resided in Downers Grove,
Illinois, at the time his petition was filed.
Petitioner is a mechanical engineer. Petitioner was laid
off from that position some time prior to 1993. In February
2 The resolution of this issue depends on the computation of
adjusted gross income and is controlled by our decision with
respect to the first three issues.
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