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decision are: (1) Whether petitioners are entitled to dependency
exemption deductions for various persons; (2) whether Mrs. Cotton
is entitled to the earned income credit under section 32; (3)
whether Mrs. Cotton is entitled to the standard deduction in
1996; (4) whether Mr. Cotton is entitled to a deduction for
medical expenses in 1994 and 1996; (5) whether Mr. Cotton is
entitled to deduct tax preparation fees; (6) whether Mr. Cotton
is entitled to deduct the cost of his work clothing and
protective equipment; (7) whether Mr. Cotton is entitled to a
deduction for real property taxes; and (8) whether petitioners
are liable for the accuracy-related penalty pursuant to section
6662(a).2
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulated facts and the related exhibits are incorporated
1(...continued)
following: (1) Head-of-household filing status under sec. 2(b)
for 1994; (2) single filing status for 1996; and (3) dependent
care credits pursuant to sec. 21 in the amounts of $576 and
$1,104 for 1994 and 1996, respectively (respondent incorrectly
categorized the credits as child care credits under sec. 24).
2 The notices of deficiency contain adjustments to
petitioners’ itemized deductions. These are computational
adjustments which will be affected by the outcome of the other
issues to be decided, and we do not separately address them.
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