- 2 - Respondent determined a deficiency in petitioner's Federal income tax for 1993 in the amount of $3,934. The issues for decision are: (1) Whether petitioner is entitled to a deduction for employee business expenses; and (2) whether petitioner received and failed to report interest income in the amount of $116. Some of the facts have been stipulated and are so found. The stipulations of fact and attached exhibits are incorporated herein by this reference. Petitioner claimed that his residence was in Tempe, Arizona, on the date the petition was filed in this case. Petitioner has been employed as a life/physical sciences high school teacher for the Calexico Unified School District in California since 1984. Petitioner's annual teaching contracts were for a 10-month period, usually beginning in August and ending in June. During the taxable year in issue, petitioner's wages from his teaching position in Calexico was his sole source of earned income. Petitioner's former wife, Jeanne M. Raush, and his son, George John Raush, lived in Chandler, Arizona, during 1993. Calexico is located over 200 miles southwest of Chandler. The first issue for decision is whether petitioner is entitled to a deduction for employee business expenses. Petitioner claimed a Schedule A deduction in the amount of $15,469 for traveling expenses he paid in connection with hisPage: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011