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Respondent determined deficiencies of $2,942 and $3,654 in
petitioner's Federal income taxes, respectively, for 1998 and
1999 and corresponding penalties under section 6662(a) in the
amounts of $588 and $731.
Some of the facts were stipulated, and those facts, with the
annexed exhibits, are so found and are incorporated herein by
reference. At the time the petition was filed, petitioner's
legal residence was Edgewood, New Mexico.
For each of the years in question, petitioner claimed
itemized deductions on a Schedule A, Itemized Deductions, of his
Federal income tax return. In the notice of deficiency,
respondent disallowed all the amounts claimed as deductions for
each of the years at issue for charitable contributions and
miscellaneous itemized deductions, the latter consisting of
unreimbursed employee business expenses. For the year 1998,
other itemized deductions claimed by petitioner, although
substantiated, were less than the allowable standard deduction
under section 63(c); consequently, respondent allowed petitioner
the standard deduction for that year. At trial, respondent
conceded that petitioner substantiated an itemized deduction for
home mortgage interest for 1999, and, as a result of that
concession, petitioner is entitled to itemized deductions for
1999 in lieu of the standard deduction determined in the notice
of deficiency.
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