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country truck driver during 1998 and properly deductible on
Schedule A, Itemized Deductions, as miscellaneous itemized
deductions, subject to the 2-percent adjusted gross income
limitation. Petitioner mischaracterized the deduction for meals
expense as a so-called “trucking daily credit” of $10,255.
Respondent allowed a Schedule A miscellaneous itemized deduction
of $5,801 with respect to petitioner’s meals expense. The
remaining $4,454 of petitioner’s deduction for meals was
disallowed. Additionally, respondent determined that $4,613 of
petitioner’s office expense deduction was attributable to
charitable contributions and properly deductible on Schedule A.
Respondent disallowed petitioner’s membership/dues deduction and
the $13,352 “losses brought forward” deduction. Respondent
determined that petitioner is entitled to a net operating loss
(NOL) carryforward from 1995 of $5,524 and an NOL carryforward
from 1996 of $3,394. Respondent determined that petitioner was
entitled to a $6,944 NOL deduction in 1998. Respondent also
allowed petitioner an additional depreciation deduction of
$2,870. Respondent allowed all of petitioner’s remaining
Schedule C deductions.
The parties agree that the correct Schedule C depreciation
for the taxable year 1998 is $7,728 ($2,870 of depreciation in
addition to the $4,859 claimed by petitioner). Petitioner did
not offer any evidence with respect to the portion of the office
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