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stipulation that for the 1994 taxable year petitioner was
entitled to an additional deduction of $1,089 for Eagle office
rent.
In the notice of deficiency, respondent determined that
petitioner had Schedule C income in the amount of $24,552 for
1993, which, at trial, respondent conceded would be adjusted
downward so as not to include any disallowed Schedule C expenses.
Similarly, respondent determined that petitioner had Schedule C
income in 1994 in the amount of $18,530, which, at trial,
respondent conceded would be adjusted downward so as not to
include any disallowed Schedule C expenses. Additionally,
respondent conceded at trial that petitioner received $2,200 in
signatory loans during 1993 and 1994.
Respondent also determined that Jasmine and Brandy Wilson
were not the dependents of petitioner during 1993 and 1994 and,
accordingly, denied petitioner's claims to personal exemptions
for them. Additionally, respondent determined that petitioner
was not entitled to file her returns for the years in issue using
head of household rates.
Respondent also determined a deficiency in petitioner's
self-employment taxes for 1993 in the amount of $2,997, and
accorded her a corresponding income tax deduction in the amount
of $1,498. For 1994, respondent determined a deficiency in
petitioner's self-employment taxes in the amount of $1,776, and
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