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Gross income $7,140
Expenses:
Car and truck $2,031
Commissions and fees 1,048
Insurance 250
Seminary and convention 1,550
Robes, oils, incense, and
special gear 1,205
Educational, books,
publications, and software 2,887 8,971
Net loss ($1,831)
On Schedule A of their return, petitioners claimed the following
itemized deductions:
Medical $5,817
Less 7.5% of adjusted
gross income (2,060) $ 3,757
Real estate taxes 753
Home mortgage interest 4,815
Charitable contributions:
Cash $4,650
Other than cash 500 5,150
Unreimbursed employee expenses $6,588
Less sec. 67(a) 2% floor 549 6,039
Total itemized deductions $20,514
All the adjustments by respondent in the notice of
deficiency relate to Schedules A and C of petitioners' return.
With respect to the Schedule A itemized deductions,
respondent determined that the medical and dental expenses
substantiated by petitioners totaled $1,295. Since that amount
did not exceed 7.5 percent of petitioners' adjusted gross income
as required by section 213(a), petitioners were not entitled to a
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Last modified: May 25, 2011