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Petitioners’ 1996 joint return included Schedule A, Itemized
Deductions (Schedule A). In that schedule, petitioners claimed,
inter alia, the following deductions: (1) $7,124 for real estate
taxes, (2) $36,022 for mortgage interest,14 and (3) $79 for
points not reported in Form 1098.15
Petitioners’ 1996 joint return also included Schedule SE.
In that schedule, petitioners reported self-employment income
attributable to Ms. Whitehead of $6,600.
In petitioners’ 1996 joint return, petitioners claimed,
12(...continued)
Whitehead (Mr. Whitehead’s 1996 Form W-2). That form showed
“BURIEN NISSAN ADMINISTRATION” as employer and Mr. Whitehead as
employee. Mr. Whitehead’s 1996 Form W-2 showed, inter alia,
“Wages, tips, other compensation” in the amount of $109,721.77.
That form indicated that that amount included a benefit of $1,800
that was identified in that form as “EPV”. Although not alto-
gether clear, we believe “EPV” stands for “employer provided
vehicle”.
13Petitioners included in petitioners’ 1996 joint return a
statement in which petitioners provided certain information with
respect to the “Other income” reported in that joint return. In
that statement, petitioners listed the following items as “Other
income”: (1) Income of $1,625 from Bulldog Alarms, (2) income of
$6,600 from Burien Nissan as shown in Schedule SE, Self-Employ-
ment Tax (Schedule SE), that petitioners included in their 1996
joint return, and (3) income of $750 from Burien Nissan.
14Petitioners’ 1996 joint return included a statement in
which petitioners reported that $28,071 of the total mortgage
interest deduction that they claimed was attributable to Home
Servicing and $7,951 of that deduction was attributable to
Colonial Mortgage.
15The $79 deduction claimed for points not reported in Form
1098 represented petitioners’ amortization of points that they
claim they paid with respect to the refinancing of the Kirkland
property in February 1994.
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