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Item 1993 1994
Mortgage interest $9,628 $5,861
Real estate taxes 2,182 2,175
State and local income taxes 2,905 3,657
Charitable contributions by cash 5,106 5,800
Other than cash 500 2,300
Travel expenses 1,365 --
Education -- 2,500
Job search -- 3,202
During the years in issue, petitioner incurred the following
expenses, which respondent has conceded are deductible on
Schedule A of her returns:
Item 1993 1994
Mortgage interest $8,518 $5,861
Real estate taxes 2,182 2,174
State and local income taxes 2,905 3,657
Charitable contributions -- 2,425
In addition, during 1993 and 1994, petitioner made cash
contributions to her church.
Petitioner requested an extension of time to August 15,
1994, for filing her 1993 tax return. Her 1993 return was not
mailed before September 10, 1994. Petitioner did not send her
1993 or 1994 tax returns to the Internal Revenue Service (IRS) by
certified or registered mail and did not obtain any other proof
of mailing. Because the IRS could not locate any returns filed
by petitioner, an IRS auditor requested and received returns for
these years, which were signed and dated by petitioner
November 4, 1998.
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Last modified: May 25, 2011