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1994. According to petitioner, Melanie Taylor and her partner,
Byron Fersner, prepared petitioner's Federal income taxes. The
only items respondent allowed from Schedule A of petitioner's
1994 Federal income tax return were State taxes in the amount of
$1,580. 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 1994.
According to petitioner, on November 29, 1991, she was
involved in an automobile accident while driving her own car.
Because a car is required for her job, petitioner rented a car
from Enterprise-Rent-A-Car (hereinafter Enterprise). For reasons
unexplained in the record, petitioner rented a car from
Enterprise from December 1991 through September 1996, rather than
leasing or purchasing a car. According to petitioner, the 1991
automobile accident resulted in litigation that was still pending
at the time of this trial. At trial, petitioner submitted
canceled checks from her joint checking account with Mr. Jones
for 1993 and 1994 payable to Enterprise in the amounts of $263.79
and $5,275.19, respectively. Petitioner's expense report for
March 1993 indicates that petitioner was reimbursed $1,350 by her
employer for the rental car. Petitioner admits that she was
reimbursed to the extent of $1,350, but contends that the
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