- 3 - 1993. Petitioner's return contained numerous mathematical errors. Petitioner reported adjusted gross income in the amount of $32,508.46, while the proper amount should have been $31,463.28. Petitioner claimed expenses on Schedule A in the amount of $23,517, but did not claim these expenses on line 34 of her return (Form 1040). Instead, petitioner claimed a standard deduction in the amount of $3,000. Respondent corrected the return to reflect the claimed Schedule A expenses on line 34 in lieu of the standard deduction. Lastly, petitioner reported taxable income in the amount of $27,208.46, but her return reflects no income tax liability and requests a refund in the amount of $68.54. After making corrections to petitioner's return, respondent made a computational assessment in the amount of $844. Sec. 6213(b). Upon examination, respondent disallowed all of the expenses claimed by petitioner on Schedule A of her return. The expenses remaining in issue, after concessions by respondent, are as follows: Expense Amount Claimed on Return Amount Allowed Amount in Issue Theft loss $8,660 -0- $8,660 Legal fees 13,793 $7,278 6,515 Medical expense 4,974 2,002 2,972 Charitable 2,260 640 12,296 contribution 1 Although petitioner claimed a deduction for charitable contributions in the amount of $2,260 on her return, the record contains a list of petitioner's purported contributions totaling $2,936.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011