- 23 -
For the foregoing reasons, we hold that petitioner is not
entitled to the deductions for charitable contributions she
claimed for 1993 and 1994.
C. Other Expenses on Schedule A
Petitioner claimed the following other expenses on Schedule
A of her 1993 Federal income tax return:
Tax consultation $250
Publications 65
Safe deposit box 30
345
Petitioner claimed the following other expenses on Schedule A of
her 1994 Federal income tax return:
Tax consultation $245
Safe deposit box 35
280
Petitioner provided a $35 receipt from Corestates Bank
indicating payment of the 1994 safe deposit box rental fee; and
we accept her claim that a $30 payment was made for the same
purpose in 1993. Petitioner also provided a canceled check for
$100, payable to Melanie Taylor, one of petitioner's tax
preparers. Petitioner's tax returns were not signed by Melanie
Taylor, but only by Byron Fersner. Nevertheless, we accept
petitioner's testimony that the payment was for tax preparation
fees for 1994, and we also allow her claim for a similar payment
in 1993. Accordingly, we hold that petitioner is entitled to
deduct the safe deposit box rental fees of $30 for 1993 and $35
for 1994 and $100 in tax preparation fees for each of the years
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