Irene E. Jones, a.k.a. Irene E. Perry-Jones a.k.a. Irene E. Perry - Page 19

                                       - 19 -                                         

               Petitioner has produced evidence from her employer that she            
          paid union dues in the amounts of $971.76 for 1993 and $1,163 for           
          1994, and respondent has conceded that these amounts are                    
          deductible.  With regard to the remaining claimed expenses,                 
          petitioner failed to establish that she is entitled to the                  
          deductions.                                                                 
               Petitioner offered no explanation concerning the                       
          professional dues in the amounts of $67 and $320 that she                   
          claimed, respectively, on Schedule A of her 1993 and 1994 Federal           
          income tax returns.  There is no evidence in the record that                
          these dues were ordinary and necessary expenses related to her              
          employment.                                                                 
               Petitioner also claimed deductions for "Equipment and                  
          Supplies" on Schedule A of her 1993 and 1994 Federal income tax             
          returns in the amounts of $1,050 and $687, respectively.                    
          According to petitioner, her professional equipment and supplies            
          consisted of her "three fezzes, two hats, rituals, constitution *           
          * * .  The books, the boxes that the fezzes and hats go in, the             
          equipment to keep them a certain way" and other Masonic supplies            
          that she was required to purchase as part of her membership in              
          four fraternal organizations:  (1) The Eastern Star; (2) the                
          Cyrenes; (3) the Ladies of the Circle of Perfection; and (4) the            
          Daughters of Isis.  Although petitioner undoubtedly purchased               
          certain items related to her membership in these fraternal                  





Page:  Previous  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  Next

Last modified: May 25, 2011