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inter alia, deductions for the respective $2,000 contributions
made to Mr. Whitehead’s IRA and to Ms. Whitehead’s IRA.
In petitioners’ 1997 joint return, petitioners reported,
inter alia, wage income attributable to Mr. Whitehead of
$120,53716 and other income described as “Personal use of company
vehicle” of $6,600 as shown in Schedule SE that petitioners
included in their 1997 joint return.
Petitioners’ 1997 joint return included Schedule A. In that
schedule, petitioners claimed, inter alia, the following deduc-
tions: (1) $7,422 for real estate taxes, (2) $35,504 for mort-
gage interest, and (3) $79 for points not reported in Form
1098.17
Petitioners’ 1997 joint return also included Schedule SE.
In that schedule, petitioners reported self-employment income
attributable to Mr. Whitehead of $6,600. Petitioners’ 1997 joint
return included a statement in which petitioners described that
16Petitioners attached to petitioners’ 1997 joint return
Form W-2 for 1997 for Mr. Whitehead (Mr. Whitehead’s 1997 Form W-
2). That form showed “BURIEN NISSAN ADMINISTRATION” as employer
and Mr. Whitehead as employee. Mr. Whitehead’s 1997 Form W-2
showed, inter alia, “Wages, tips, other compensation” in the
amount of $120,537.03. That form indicated that that amount
included a benefit of $1,800 that was identified in that form as
“EPV”. As discussed supra note 12, we believe “EPV” stands for
“employer provided vehicle”.
17The $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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