Timothy E. Butler - Page 3

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               (3) Whether petitioner is entitled to itemized deductions              
          for charitable contributions in 1993 and 1994.  We hold that he             
          is not.                                                                     
               (4) Whether petitioner is entitled to an itemized deduction            
          for gambling losses in 1993.  We hold that he is not.                       
               (5) Whether petitioner is entitled to an itemized deduction            
          for union dues in 1993.  We hold that he is not.                            
               (6) Whether petitioner must include in gross income refunds            
          of State income taxes he received in 1993 and 1994.  We hold that           
          he must include the refund received in 1993 but not the refund              
          received in 1994.                                                           
               (7) Whether petitioner is entitled to Schedule E deductions            
          in 1994 for cleaning and maintenance and for repairs in excess of           
          the amounts conceded by respondent.  We hold that he is not.                
               (8) Whether petitioner is entitled to a Schedule E deduction           
          for utilities in 1994.  We hold that he is to the extent provided           
          herein.                                                                     
               (9) Whether petitioner is liable for the accuracy-related              
          penalty under section 6662(a) for negligence or intentional                 
          disregard of rules or regulations in 1993 and 1994.  We hold that           
          he is to the extent provided herein.                                        











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