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effect for the years in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure.
Respondent determined deficiencies in petitioner’s Federal
income taxes of $2,664 and $818 and accuracy-related penalties of
$532.80 and $163.60 for the taxable years 1995 and 1996.
After a concession by respondent,1 the issues for decision
are with respect to each year in issue: (1) Whether petitioner
is entitled to a charitable contribution deduction; (2) whether
petitioner is entitled to miscellaneous itemized deductions for
employee business expenses; and (3) whether petitioner is liable
for the accuracy-related penalty under section 6662(a) for
negligence or disregard of rules or regulations.
Some of the facts have been stipulated and are so found.
The stipulations of fact and the attached exhibits are
incorporated herein by this reference. Petitioner resided in
Kansas City, Kansas, on the date the petition was filed in this
case.
The first issue for decision is whether petitioner is
entitled to a charitable contribution deduction for each year in
issue. Petitioner claimed deductions for charitable
contributions in the amounts of $5,396.45 for 1995 and $2,694.45
1Respondent concedes that if petitioner is allowed only the
standard deduction in lieu of the itemized deductions claimed in
1995 (as determined by respondent), he is not required to include
in income a $552.52 tax refund as reported on his 1996 return.
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Last modified: May 25, 2011