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Respondent determined a deficiency of $1,653 in petitioners’
1996 Federal income tax. The issues for decision are: (1)
Whether petitioners are entitled to certain employee business
expense deductions claimed on a Schedule A, Itemized Deductions;
and (2) whether petitioners are entitled to certain business
expense deductions claimed on a Schedule C, Profit or Loss From
Business.
Background
Some of the facts have been stipulated and are so found.
Petitioners are husband and wife. At the time that the petition
was filed, they resided in Hollywood, Florida. References to
petitioner are to Adabelle Herrera-Lemos.
Petitioner was self-employed as a real estate agent from May
through December during the year in issue. She was associated
with Sato Realty, Inc., a real estate broker, and compensated
exclusively on a sales commission basis. On September 18, 1996,
petitioner leased a 1996 Honda Accord. The monthly lease payment
was $255.13, payable on the 20th day of each month. Petitioner
used this car in connection with her employment as a real estate
agent.
Guido Lemos was employed full-time as a supervisor for the
service support department at Cintas Corporation (Cintas); he
also worked part-time for Enterprise Leasing Company preparing
rental cars for customers.
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