Ajuba Gaylord - Page 4

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          Deductions, with her 2000 return on which she claimed $4,565 in             
          deductions for unreimbursed employee business expenses incurred             
          in connection with her employment as an administrative assistant.           
               Respondent issued a notice of deficiency for 1999 in which             
          he made adjustments to the Schedule C deductions petitioner                 
          claimed.  In the notice of deficiency for 2000, respondent denied           
          petitioner the head-of-household status and dependency exemption            
          deduction, disallowed the Schedule A deductions in their                    
          entirety, and made adjustments to the Schedule C deductions                 
          petitioner claimed.  The Schedule C adjustments respondent made             
          for 1999 and 2000 are laid out in the following table 1:                    
                                        Table 1                                       
                                   1999                      2000                     
          Schedule C                        Dis-                      Dis-            
          Deductions      Claimed Allowed  allowed  Claimed Allowed  allowed          
          Advertising      --       --       --     $284    $284      --              
          Legal &                                                                     
          professional    $147      --     $147     288     288       --              
          Office                                                                      
          expenses        5,200     --     5,200    6,701   4,500    $2,201           
          Rent            7,883     --     7,883    5,223     --     5,223            
          Repair and                                                               
          maintenance      --       --       --     215       --     215              
          Travel          1,605    $1,605    --     987     741      246              
          Meals &                                                                     
          entertainment   2,151     --     2,151    2,357     --     2,357            
          Utilities       3,120     --     3,120    3,613   2,357    1,256            
          Business                                                                    
          meetings        1,221     --     1,221    685     390      295              
          Business gifts  404       --     404      502       --     502              
          Transportation  1,949    1,949     --     2,502     --     2,502            
          Cellular-                                                                   
          phone/pager     3,692     --     3,692    2,836   2,260    576              
          Subscriptions   –-       –-      –-       36      –-       36               
          Total           27,372   3,554   23,818   26,229  10,820   15,409           









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Last modified: May 25, 2011