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facts filed in the court, the respondent contended that
other issues remained unsubstantiated by petitioner.
Petitioner agreed with respondent's dispute that the
remaining issues were not provided to respondent. They
were not available at the time. Petitioner provided
testimony under oath before the court on the remaining
issues in an effort to substantiate her itemized
deductions.
Petitioner's testimony, however, failed to establish that the
State income tax refunds that she received in 1993 were not
includable in her taxable income or that she incurred deductible
expenses in the amounts that she claimed. With respect to the
State tax refunds, she presented no evidence that the amounts
deducted were not previously claimed as itemized deductions
consistent with her pattern for the years in issue. She
presented no evidence of actual payments of educational expenses
or job search expenses. It appears that the educational expenses
at least in part led to her master's degree and are not
deductible even if paid. Certain travel expenses that she
claimed apparently were eligible for reimbursement by her
employer. Petitioner has provided us with no basis for allowing
any deductions in these categories.
With respect to her contributions to a church, she testified
that she attended a church "maybe every other Sunday, sometimes
during the winter maybe once a month or every other month or so"
and:
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