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More important, however, is the fact that all of the checks
submitted by petitioner were issued from a joint bank account.
Petitioner has failed to produce any evidence describing the
contributions or deposits made by petitioner, petitioner’s
mother, and petitioner’s sister to the joint bank account. Thus,
it is unclear which of the joint account holders actually paid
for these medical expenses. Accordingly, petitioner has not
shown entitlement to medical and dental deductions for 1993 or
1994.
B. Real Property Taxes
Section 164(a)(1) provides that taxpayers are entitled to a
deduction for real property taxes paid during the taxable year.
During 1993 and 1994, petitioner resided in and owned a home at
318 Georgia Circle, Placentia, California,5 and paid real
property taxes of $1,866.81 and $1,910.13 in 1993 and 1994,
respectively. Accordingly, petitioner is entitled to deduct
these amounts as real property taxes on her 1993 and 1994 Federal
income tax returns.
C. Personal Property Taxes
Section 164(a)(2) permits deductions for State and local
property taxes. Under section 164(b)(1), property taxes are
5 Respondent states in his brief that this house was jointly
owned by petitioner and other members of petitioner’s immediate
family, including her sisters and mother. There is no evidence
of this in the record, however.
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