- 2 - Respondent determined deficiencies in petitioners’ Federal income taxes for 1993, 1994, and 1995 of $1,808, $2,632, and $2,308, respectively. The sole issue for decision is whether petitioners are entitled to deductions for rent expense claimed on their 1993, 1994, and 1995 Federal income tax returns.1 We hold that petitioners are not entitled to these deductions. Some of the facts have been stipulated and are so found. The stipulation of facts and the attached exhibits are incorporated herein by this reference. Petitioners resided in Dallas, Pennsylvania, when the petition in this case was filed. Petitioners jointly own a home in Dallas, Pennsylvania. During 1993, 1994, and 1995 petitioners also maintained an apartment in New York City. During these years, petitioner Joanne S. Bittner (Mrs. Bittner) was employed as an operating nurse by St. Luke’s/Roosevelt Hospital (the hospital) in New York City. The hospital is located at West 59th Street. As a full- time employee of the hospital, Mrs. Bittner was entitled to rent an apartment at 515 West 59th Street (the New York City apartment) from St. Luke’s/Roosevelt Staff Housing. Mrs. Bittner executed a lease with St. Luke’s/Roosevelt Staff Housing to rent the New York City apartment month to month on February 1, 1990. The month-to-month lease ended in July 1999. During the years in 1 Petitioners’ liability for self-employment taxes and corresponding deductions are computational adjustments that depend on the resolution of this issue.Page: Previous 1 2 3 4 5 6 7 8 Next
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