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Property 1996 1997
Marshall Lane:
Repairs $2,000 $1,000
Auto --- 857
Interest --- 4,500
Taxes --- 4,000
Yard work --- 380
On February 3, 2000, respondent mailed by certified mail a
notice of deficiency regarding tax years 1996 and 1997. In his
notice, respondent disallowed the dependency exemption deductions
on the basis that petitioner failed to establish that she
provided more than one-half of the support for each claimed
dependent. Respondent also disallowed the deduction for medical
expenses based upon a failure to substantiate the expenses.
Respondent also disallowed all of the above-listed expenses
for 1996 for all of the properties. Respondent allowed interest
expenses of $6,795 for the Douglas Way property and $3,737 for
the Marshall Lane property. Petitioner did not claim these
interest deductions on her 1996 Federal income tax return.
As for 1997, respondent disallowed all of the above-listed
expenses for the Washington and Park Place properties.
Respondent disallowed $514 of the auto expense and the remaining
above-listed expenses for the Douglas Way property. Respondent
also disallowed $514 of auto expenses, $3,284 of taxes, and the
remaining above-listed expenses for the Marshall Lane property.
Respondent allowed an additional interest deduction of $1,070 for
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Last modified: May 25, 2011