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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.
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