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and 1997 joint returns on May 14, 1997, and February 8, 1998,
respectively.
The 1995 joint return included Schedule A, Itemized Deduc-
tions (Schedule A). The 1995 Schedule A claimed deductions of
$6,177 for taxes, $38,138 for mortgage interest, and $490 for
gifts to charity.
The 1995 joint return also included Schedule D, Capital
Gains and Losses (Schedule D). In Schedule D, petitioners
reported a long-term capital gain of $25,204, which petitioners
included as income on line 13 of their 1995 joint return. In
part II of Schedule D, Long-Term Capital Gains and Losses–-Assets
Held More Than One Year, petitioners reported, inter alia, that
(1) the condo was sold on July 20, 1995, (2) the sales price of
that condo was $211,000, and (3) the cost or other basis of the
condo was $185,796.
The 1995 joint return also included Schedule E, Supplemental
Income and Loss (Schedule E). The 1995 Schedule E, inter alia,
claimed a depreciation deduction of $5,491 with respect to the
condo.
The 1996 joint return included Schedule A. The 1996 Sched-
ule A claimed deductions of $6,834.14 for taxes, $21,846.03 for
mortgage interest, and $500 for gifts to charity.
The 1996 joint return also included Schedule E. With
respect to the Doon Way residence, the 1996 Schedule E reported
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