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$1,394 in 1997. In the notice of deficiency, petitioners were
allowed a deduction for cash contributions equal to $1,300 and
noncash contributions equal to $340 in 1996. In 1997,
petitioners were allowed a combined deduction for cash and
noncash contributions of $1,439.
As beneficiaries of a land trust, petitioners owned a
condominium that they rented to tenants during 1996. Petitioners
were allowed a deduction for expenses relating to the condominium
totaling $4,411 for repairs, advertising, legal fees, taxes,
utilities, trust fees, and association fees. Petitioners claimed
additional deductions associated with the rental of the
condominium totaling $10,378, which include estimates for auto
and travel expense, cleaning, insurance, management fees,
additional repairs, supplies, and collection fees. The amounts
claimed for payments to petitioners’ son totaling $1,400 were
claimed twice, as management fees and as cleaning expenses.
As part of his employment at NIRC, petitioner is provided
with an office containing a desk, computer, and telephone.
Petitioner also maintains an office in the family home where he
keeps a drafting table, drafting equipment, and reference books.
Besides working at the office at NIRC and the office in the home,
petitioner also spends time at various job sites. Sixty percent
of his working hours is spent in the NIRC office, and 40 percent
of his hours is spent working at home or in the field.
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