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“CE/BOOKS/TUITION/EQUIPMENT/BEEPER/CELLULAR” of $3,452, and
“TRAVEL/LODGING” of $7,020.
In the notice of deficiency, respondent disallowed
petitioner’s deductions of each of the claimed itemized amounts,
disallowed her claimed dependency exemptions for Abigail,
Escolastica, and Erica, and changed petitioner’s filing status to
“Single”. The notice of deficiency states as to these
disallowances and change:
We have disallowed the amount(s) shown on your return
because you did not contact us or keep your scheduled
appointment. If you will contact our office, we will
arrange a time convenient for you to come in so we can
reconsider the proposed adjustment.
Respondent conceded at trial that petitioner may deduct State and
local income taxes of $3,798.
During 1997, petitioner paid medical expenses of $10,000.
This amount included dental services to repair the bridge of
petitioner’s mouth and to remove one or more of Abigail’s wisdom
teeth. This amount also included medical services connected with
a stroke suffered by Escolastica.
During 1997, petitioner paid $150 to her tax return preparer
for tax preparation services. During 1998, Associated Home
Equity Services, Inc., issued to petitioner a 1997 Form 1098,
Mortgage Interest Statement, reporting that she alone had paid
$20,919 of mortgage interest to it during 1997.
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Last modified: May 25, 2011