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After concessions by respondent,1 the remaining issues for
decision are (1) whether petitioner is entitled to deduct certain
Schedule C, Profit or Loss From Business, expenses for the year
at issue, and (2) whether petitioner is entitled to a casualty
loss deduction of $5,151.19 for 1998.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time the petition
was filed, petitioner resided in Houston, Texas.
Petitioner holds a master’s degree in music education from
the University of North Texas. Petitioner was employed as a
full-time band teacher for 31 years, 26 of those years at Lanier
Middle School in Houston, Texas. Since retiring from full-time
employment, petitioner has taught band part time. During 1998,
petitioner was employed as a part-time assistant band director
for the North Forest Independent School District.
1 In a Stipulation of Settled Issues filed with the Court
on Oct. 22, 2001, respondent conceded for the 1998 taxable year
that petitioner is entitled to: (1) A dependency exemption
claimed for his son; (2) head of household filing status; (3) an
educational credit of $1,250; and (4) business expense deductions
on Schedule C, Profit or Loss From Business, of $751 for legal or
professional expense and $121 for professional and musician dues.
At trial, respondent conceded that petitioner is entitled to
a Schedule C expense deduction of $1,047.49 for music educator
and professional convention expenses incurred with respect to
petitioner’s attending the International Association of Jazz
Educators Convention in New York City.
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