- 2 -
job search expenses; and whether petitioner is liable for the
additions to tax determined by respondent. Unless otherwise
indicated, all section references are to the Internal Revenue
Code in effect for the years in issue, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
FINDINGS OF FACT
Some of the facts have been stipulated, and the stipulated
facts are incorporated in our findings by this reference.
Petitioner resided in Gaithersburg, Maryland, at the time that
she filed her petition.
During 1993 and 1994, petitioner was employed as a program
analyst by the Department of the Air Force. In 1994, petitioner
received a master's degree in general administration. During
1994, petitioner took educational courses related to her
attainment of the master's degree. She received wage income of
$48,147.38 in 1993 and $59,010.41 in 1994. She received interest
income of $179 in 1993 and $554 in 1994 from various financial
institutions. During 1993, petitioner received Maryland State
income tax refunds of $636 for 1990 and $1,156 for 1991, a total
of $1,792.
On the returns she prepared for 1993 and 1994, petitioner
claimed, among other things, the following items as deductions:
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011