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University at Long Beach. In a letter to petitioner’s counsel,
petitioner’s former unit commander stated that “Continued
civilian education in the military is necessary for an officer to
retain their current position, improve their skills, and maintain
longevity in the military.”
The record is devoid of evidence concerning the adjustments
made to the miscellaneous deductions claimed with regard to
petitioner Keith T. Bowers.
3. 1997 Rental Expense
In 1997, petitioner owned a trailer pad in Stapleton,
Alabama. On their 1997 income tax return, petitioners deducted
$908 for auto and travel expenses. Respondent disallowed the
deduction. Petitioners introduced into evidence a copy of an
airline ticket receipt for $582.72 reflecting travel from
California to Dothan, Alabama. The record, otherwise, is devoid
of evidence concerning this deduction.
4. 1998 Interest Income
Respondent determined that petitioners received interest
income of $340 that was not reported on petitioners’ 1998 income
tax return. The parties stipulated that Forms 1099-INT, Interest
Income, were issued by various financial institutions in this
amount, and petitioners offered no evidence as to the reason the
$340 should not be included in income.
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Last modified: May 25, 2011