4
California. After that time, petitioner returned to Chicago,
Illinois.
For tax year 1990, petitioner reported on line 7 of his Form
1040 $37,945 in wages, comprising of $37,834.89 from the county
of Riverside, California, and $110 from TALCO Enterprises. The
expenses incurred with respect to his California wage income were
claimed on line 20 of Schedule A as "unreimbursed employee
expenses" in the amount of $11,660, before the 2-percent floor.
According to Form 2106, Employee Business Expenses, this total
consisted of $10,340 for travel expenses while away from home
overnight including lodging, airplane, car rental and other
expenses, and $1,650 less 20 percent for meals and entertainment.
Petitioner reported income and expenses related to his
Chicago, Illinois, practice on Schedule C. Petitioner reported
gross receipts of $12,700 from his psychiatric practice. This
figure was based upon petitioner's estimate of the number of
hours that he saw patients and the rate that petitioner charged
per hour. Petitioner claimed the following expenses on Schedule
C:
Amount
Expense Claimed
Car and truck expense $2,420
Legal and professional services 240
Rent
Other business property 5,600
Taxes and licenses 600
Travel 7,920
Meals and entertainment
$1,650 less 20 percent 1,320
Parking 250
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