- 9 -
Respondent disallowed all of the above-listed expenses. The
only items respondent allowed from Schedule A of petitioner's
1993 Federal income tax return were State taxes in the amount of
$1,395. Since the amount of itemized deductions allowed by
respondent was less than the standard deduction amount of $3,100,
petitioner was allowed the standard deduction in the deficiency
notice for 1993.
Petitioner claimed the following employee expenses on
Schedule A of her 1994 Federal income tax return:
Union dues $1,194
Professional dues 320
Equipment and supplies 687
Form 2106 expenses:
Parking fees, tolls, etc. 4,167
Travel expenses while away from home 3,213
Other 3,104
Meals and entertainment 501
13,186
Petitioner claimed a charitable contribution deduction in the
amount of $6,467 on Schedule A of her 1994 Federal income tax
return. She also claimed the following other expenses on
Schedule A of her 1994 Federal income tax return:
Tax consultation $245
Safe deposit box 35
280
Again, respondent disallowed all of the above-listed
expenses. During the trial, petitioner introduced into evidence
a canceled check for $100, payable to Melanie Taylor, and a
receipt for $35 for the rental of a safety deposit box during
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011