T.C. Memo. 1999-203
UNITED STATES TAX COURT
REGINA B. JACKSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11251-98. Filed June 21, 1999.
Regina B. Jackson, pro se.
Roger W. Bracken, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Chief Judge: Respondent determined deficiencies of
$8,964 and $11,970 in petitioner's Federal income taxes for 1993
and 1994, respectively, and additions to tax for each year under
sections 6651(a) and 6654(a). After concessions, the issues for
decision are whether petitioner must include in taxable income
Maryland State income tax refunds received in 1993; whether
petitioner is entitled to additional deductions for charitable
contributions, employee travel expenses, education expenses, and
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