Regina B. Jackson - Page 1

                                 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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