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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 his
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