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issue, and all Rule references are to the Tax Court Rules of
Practice and Procedure. All dollar amounts are rounded to the
nearest dollar, unless otherwise indicated.
After concessions,1 the issues for decision are: (1)
Whether petitioner may deduct uniform expenses as unreimbursed
employee expenses. We hold he may to the extent set out below.
(2) Whether petitioner is entitled to a deduction for charitable
contributions. We hold he is to the extent set out below. (3)
Whether petitioner may deduct travel expenses as unreimbursed
employee expenses. We hold he may not. (4) Whether petitioner
may deduct expenses he claimed that he incurred in a retail sales
activity. We hold he may to the extent set out below. (5)
Whether petitioner is liable for an accuracy-related penalty for
the underpayment of income tax attributable to negligence or
disregard of rules or regulations. We hold he is.
1Petitioner concedes that, having deducted $1,910 for real
estate taxes paid, it was improper to also deduct the same amount
as home mortgage interest, and that he received $17 of unreported
interest income. Respondent concedes that petitioner paid
$13,470 of home mortgage interest, $1,910 of real estate taxes,
$3,460 of State and local income taxes, and $283 for vehicle
registration. In addition, respondent concedes that petitioner
paid $338 and $112 of dues to the California Nurses Association
and Union Local 250, respectively. Finally, petitioner claimed
$1,200 as a deduction for personal property taxes for which he
had no substantiation or recollection of the circumstances of
payment. We consider this amount conceded by petitioner.
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