4
$6,523. Mrs. Schroeder also earned wage income in the amount of
$170 from the DuPage County board of elections.
Petitioner's sister-in-law, Mrs. Schroeder's sister, died
and was cremated during 1993. His sister-in-law was a follower
of the Neptune Society of California, a religious order. In
accordance with the beliefs and customs of the Neptune Society,
her ashes were transported out to sea by boat and a religious
service was performed. Petitioner and Mrs. Schroeder paid the
Neptune Society $1,010 in connection with this service.
Petitioner and Mrs. Schroeder filed a joint Federal income
tax return for 1993. Mrs. Schroeder died in July 1994. On their
return, they reported no wage income and no taxable Social
Security benefits. On Schedule C of their joint return,
petitioner reported gross receipts in the amount of $44,244 and
deducted expenses totaling $14,581 from his principal business
which he identified as that of management consultant. The
expenses claimed on Schedule C are as follows:
Expense Amount
Advertising $248
Car and truck expense 1,882
Insurance 1,116
Legal and professional services 221
Office expense 2,943
Repairs and maintenance 7,147
Meals and entertainment 918
Total $14,475
In addition, petitioner claimed home office expense in the amount
of $106 on Schedule C. On Schedule A, petitioner and Mrs.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011