Melrel L. Stephens - Page 2

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               We must decide the following issues with respect to 1993:              
               1.  Whether petitioner may deduct charitable contributions             
          in an amount greater than allowed by respondent in the notice of            
          deficiency.                                                                 
               2.  Whether petitioner may deduct mortgage interest in an              
          amount greater than allowed by respondent in the notice of                  
          deficiency.                                                                 
               3.  Whether petitioner is liable for the accuracy-related              
          penalty for negligence determined by respondent under section               
          6662(a).                                                                    
               Section references are to the Internal Revenue Code in                 
          effect for the year in issue.  Rule references are to the Tax               
          Court Rules of Practice and Procedure.                                      
                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated and are so found.               
          The stipulated facts and the exhibits submitted therewith are               
          incorporated herein by this reference.  Petitioner resided at               
          331 West 46th Street, in Los Angeles, California, when she                  
          petitioned the Court.                                                       
               Petitioner filed timely a 1993 Form 1040, U.S. Individual              
          Income Tax Return, using the filing status of "Single".                     
          Petitioner's return was prepared by a tax return preparer                   
          (the Preparer) employed by Security Income Tax Service.  In order           
          to have the return prepared, petitioner gave the Preparer a bag             






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