- 2 - After concessions, the issues for decision are: (1) Whether petitioner is entitled to a deduction for charitable contributions; (2) whether petitioner is entitled to deduct unreimbursed employee automobile expenses; and (3) whether petitioner is entitled to deduct automobile expenses from her Amway business. Some of the facts have been stipulated and are so found. The stipulation of facts and the attached exhibits are incorporated herein by reference. Petitioner resided in Fairfield, California, at the time her petition was filed. Background In 1995 petitioner resided in Yuba City, California, and worked as an apprentice ironworker. She received job assignments through a union hall located in Sacramento, California, and worked in various locations in California during 1995, including 63 days in Salinas, 49 days in Santa Cruz, 22 days in Sacramento, 16 days in Modesto, 13 days in Stockton, and 11 days in San Francisco. Between jobs petitioner reported to the union hall in the morning, and if there was work available, she would then drive from the union hall to the job site. After obtaining work, petitioner reported directly to the job site until the job was completed. On Schedule A, Itemized Deductions, of her Form 1040, U.S. Individual Income Tax Return, petitioner claimed itemizedPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011