Ronna Joan Robertson - Page 4




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          either 1993 or 1994.  Petitioner was aware that the withdrawals             
          from her qualified IRA’s would be taxable to her, but she                   
          withdrew the money in order to subsist and to help her family.              
               For the 1993 taxable year, Transworld Mortgage Corp. issued            
          petitioner and her sister, Adrianna, a Form 1098 Mortgage                   
          Interest Statement reporting the payment of $8,189.68 in                    
          deductible mortgage interest.  For the 1994 taxable year,                   
          Transworld Mortgage Corp. issued petitioner and Adrianna a Form             
          1098 Mortgage Interest Statement reporting the payment of                   
          $7,386.58 in deductible mortgage interest.                                  
               After the trial, the record remained open to give petitioner           
          an opportunity to submit additional evidence in order to                    
          substantiate certain additional Schedule A itemized deductions.             
          Petitioner submitted documentation regarding medical expenses,              
          real property taxes, automobile fees, corporate organizational              
          expenses, and interest expenses.  Specifically, in 1993 and 1994,           
          various doctors were paid $1,501.74 and $631.14, respectively,              
          from a joint checking account that petitioner maintained with her           
          mother and her sister.  Petitioner paid $1,866.81 and $1,910.13             
          in 1993 and 1994, respectively, in real property taxes.  In 1993            
          and 1994, respectively, payments of $379.95 and $236.95 were made           
          to the California Department of Motor Vehicles (DMV) for                    
          registration fees and smog certification fees.  Petitioner also             
          paid the California DMV $93 in 1994 for an automobile sales                 






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