- 4 - On their 1993 joint income tax return, petitioners claimed a deduction of $35,667 for unreimbursed employee business expenses.2 Charitable Contribution Deduction On their 1993 return, petitioners claimed a deduction for charitable contributions as follows: La Habra Christian Church $9,286 Pacific Christian College 4,800 Angeles Christian College 4,800 Calvary Chapel 7,200 Total deduction claimed 26,086 The amount of the charitable contribution deduction for 1993 was estimated by petitioner and given to the return preparer who prepared petitioners' 1993 return. Petitioners did not maintain any documentation regarding the contributions claimed.3 2The deduction was calculated as follows: Form 2106 employee business expenses $12,048 Meals and entertainment expense 8,500 Less 20% reduction (1,700) Other business expenses Fares 7,346 Lodging 7,573 Miscellaneous expenses Telephone bills 1,900 Total unreimbursed employee business expenses 35,667 3Two of the charitable organizations listed on the return-- Pacific Christian College and La Habra Christian Church--had no record of any charitable giving by petitioners during 1993. The record is silent with respect to the other organizations listed on petitioners' 1993 return.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011