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certainly exceeds $1,828 which is the difference between the
standard deduction ($6,050) and the maximum itemized deductions
($7,878) that petitioner could have claimed ($6,000 gambling
losses, $1,225 charitable contribution, and $653 State income
taxes). Accordingly, respondent’s determination is sustained.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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Last modified: May 25, 2011