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Respondent determined a deficiency in petitioners' 1996
Federal income tax in the amount of $2,310 and a penalty under
section 6662(a) of $462. This Court must decide whether
petitioners are entitled to itemized deductions for medical
expenses and job expenses and whether petitioners are liable for
the section 6662(a) penalty.
Some of the facts in this case have been stipulated and are
so found. Petitioners resided in Ontario, California, at the
time they filed their petition.
Petitioner Adolfo Bedoy (petitioner) was employed by
Treasure Chest Advertising (Treasure Chest). He was a shift
supervisor in the press room of Treasure Chest. Petitioner
operated a press machine which produced advertising material for
furniture and other types of stores. He also supervised other
press operators working near his press machine.
On their 1996 Federal income tax return, petitioners
reported Form W-2 income of $49,075, interest of $56, and a
taxable refund of $1,150 for an adjusted gross income of $50,281.
On their 1996 return, petitioners listed on Schedule A,
Itemized Deductions, the following medical and dental expenses:
Glasses/hearing aids $500
Insurance 2,500
Hospital, etc. 3,400
Doctors, etc. 2,500
Prescription drugs 1,300
10,200
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