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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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