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Respondent determined a deficiency in petitioners' Federal
income tax for the taxable year 1993 in the amount of $2,958.
After concessions by respondent, the issues for decision,
which essentially involve substantiation, are as follows:
(1) Whether petitioners are entitled to a deduction for
automobile expense in excess of the amount allowed by respondent;
(2) whether petitioners are entitled to a deduction for
insurance expense in excess of the amount allowed by respondent;
(3) whether petitioners are entitled to a deduction for
legal expense in the amount of $1,300;
(4) whether petitioners are entitled to a deduction for the
lease of an automobile in the amount of $1,525;
(5) whether petitioners are entitled to a deduction for rent
on business property in excess of the amount allowed by
respondent;
(6) whether petitioners are entitled to a deduction for
repairs and maintenance in the amount of $2,338; and
(7) whether petitioners are entitled to a deduction for
supplies in excess of the amount allowed by respondent.
The amount of petitioners' liability for self-employment tax
and the amount of the deduction under section 164(f) to which
petitioners are entitled are mechanical matters, the resolution
1(...continued)
issue, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
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