Richard M. Brockman - Page 3




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               Approximately 4 months after petitioner agreed to transfer             
          to the Colma location, the Concord general manager left.                    
          Petitioner then sought to return to Concord, and he was not                 
          permitted to do so.  After petitioner was transferred to Colma,             
          he incurred medical bills which he submitted for reimbursement.             
          His claim was denied because the Concord personnel manager had              
          stopped petitioner’s health benefits after he transferred to the            
          Colma location.  Petitioner pressed the matter with the personnel           
          manager, and he recouped his medical expenditures.  After the               
          incident involving the medical expenses, petitioner was not                 
          permitted to return to the Concord location, and he stopped                 
          working for the automobile dealership.                                      
               Petitioner did not itemize his personal deductions and                 
          instead claimed a standard deduction on his 1998 return.  On                
          petitioner’s Schedule C, Itemized Deductions, he claimed an                 
          $11,522 loss, which comprised the following expense items:                  
                    Expense Items                      Amount                         
                    Car and truck                 $7,552                              
                    Depreciation and sec. 179          1,805                          
                    Legal and professional             209                            
                    Meals and entertainment:                                          
                    $1,269 less 50 percent ($635)      634                            
                    Utilities                          944                            
                    Other expenses:                                                   
                         ISP fees            319                                      
                         Office supplies                 59                           
                              Total expenses      11,522                              










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Last modified: May 25, 2011