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returns, as Mrs. Cisneros testified, represented amounts that Mr.
Beltran "came up with on his own".
The disallowed deductions consisted of the following amounts
claimed on petitioners' returns:
1998 1999
Charitable contributions $ 8,365 $ 9,663
Unreimbursed employee expenses and
tax preparation fees (before the
sec. 67(a)limitation) 15,600 14,032
Mrs. Cisneros acknowledged at trial that their actual
charitable contributions were considerably less than the amounts
claimed on their returns. Mrs. Cisneros estimated that
petitioners actually contributed to charity during 1998
approximately $5,000, but she made no estimate for 1999.
Petitioners submitted canceled checks at trial for contributions
totaling $30 for 1998 and $62 for 1999.
The unreimbursed employee expenses shown above allegedly
represented expenses incurred by Mr. Cisneros for out-of-town
travel in connection with his employment. No log or other books
and records were offered at trial to substantiate the amounts
claimed.
With respect to the first issue, Mrs. Cisneros acknowledged
having won $1,000 from a lottery during 1998. That amount was
not included as income on petitioners' return. Mrs. Cisneros
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