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$417. Petitioner filed 1993 State income tax returns for
California and Idaho. In 1993 petitioner purchased a parcel of
vacant land in Valley County, Idaho.
On August 21, 1995, petitioner filed his 1992 Form 1040,
U.S. Individual Income Tax Return. On this return, petitioner
showed his address as 3800 W. Devonshire, Hemet, California 92545
(the Hemet address). Petitioner designated his filing status as
single and claimed only his personal exemption. Petitioner
attached to his return a Form 2106, Employee Business Expenses,
on which he claimed the following deductions for unreimbursed
employee business expenses:
Expense Amount
1. Vehicle $5,443.20
2. Parking fee 867.00
3. Travel 8,211.00
4. Business not on lines 1-3 5,290.00
5. Meals 1,492.80
Total claimed deductions 21,304.00
On August 21, 1995, petitioner filed his 1993 Form 1040.
Petitioner again showed the Hemet address as his address.
Petitioner designated his filing status as single and claimed
only his personal exemption. Petitioner attached a Form 2106 to
his return and claimed the following deductions for unreimbursed
employee business expenses:
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