Vincent Ekeh - Page 3




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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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