Pepi Schafler, f.k.a. Pepi Summer - Page 3

                                        - 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