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Respondent determined deficiencies in petitioners’ Federal
income taxes for the taxable years 1996 and 1997 of $11,032 and
$9,142, respectively.
After concessions by the parties,1 the issues remaining for
decision are: (1) Whether petitioners are entitled to charitable
contribution deductions claimed on Schedules A, Itemized
Deductions, for the years in issue, and (2) whether the amount of
petitioners’ 1996 State income tax refund is includable as income
for the 1997 tax year.
Background
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time the petition
was filed, petitioners resided in Severn, Maryland. Petitioners
are husband and wife.
During 1996 and 1997 petitioners were actively involved with
the Boy Scouts of America, troop No. 524 (BSA 524), at the Shiloh
Baptist Church in Washington, D.C. Twanda B. Cameron (Mrs.
1 At trial, petitioners conceded respondent’s adjustment
of the $2,312 employee business expense deduction claimed on
their Schedule A, Itemized Deductions, for 1996.
Respondent concedes that petitioners substantiated the
following Schedule A deductions:
Deduction 1996 1997
State income tax $6,612 $6,563
Real estate tax 1,992 3,970
Mortgage interest paid 11,243 23,176
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