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Petitioner filed a 1997 Federal income tax return1 in which
he claimed, among other items, head-of-household filing status,
dependency exemption deductions for his three children, and an
alimony deduction of $2,515.
Petitioner filed an amended 1997 Federal income tax return
dated May 15, 2000, in which he increased the amount of his
alimony deduction to $4,991. With his amended return petitioner
included a Schedule C relating to his drafting activity on which
he reported gross income of $3,840 and a net loss of $1,548.
Petitioner deducted the following expenses on his Schedule C:
Expense Amount
Car and truck 1$186
Depreciation and sec. 179 expense 3,485
Office expense 57
Rent or lease--vehicles, machinery, and equipment 189
Rent or lease--other business property 1401
Repairs and maintenance 30
Supplies 181
Taxes and licenses 90
Utilities 289
Other expenses (books) 16
Expenses from business use of house 464
Total 5,388
1 The exact amount of this expense is unclear
from the copy of the Schedule C but has been derived
using the total.
Ms. Richards filed a separate income tax return for the 1997
tax year. On Schedule A, Itemized Deductions, attached to her
1 The return was electronically filed. This is relevant
with respect to the issue of whether a waiver was attached to the
return, as will be discussed infra. Sec. 152(e)(2)(B).
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