- 2 - Respondent determined deficiencies of $2,435 and $3,545 in petitioners’ Federal income taxes for 1995 and 1996, respectively. The issues for decision for each year in issue are: (1) Whether petitioners are entitled to various deductions claimed on a Schedule C; and (2) whether petitioners are entitled to a charitable contribution deduction greater than the amount allowed by respondent. Background Some of the facts have been stipulated and are so found. Petitioners are husband and wife. At the time the petition was filed, they resided in Dayton, Ohio. References to petitioner are to Roger F. Ellis.1 Petitioner holds undergraduate and graduate degrees in electrical engineering. In 1989, at the age of 44, after 21 years of military service, petitioner retired from the United States Air Force (USAF). While in the USAF, petitioner was involved in the acquisition of missiles, aircraft, and, as he testified at trial, “things of that type”. His military assignments also included flight and systems tests. Shortly after retiring from the military, petitioner began 1 Carolyn R. Ellis neither signed the stipulation of facts nor appeared at trial. The case will be dismissed as to her for lack of prosecution. The decision to be entered with respect to her will reflect the disposition of the issues considered in this opinion, as well as those issues agreed upon by respondent and petitioner.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011