Roger L. and Geraldine Williams - Page 2

                                         -2-                                          
               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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