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effect for the year in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure.
Respondent determined a deficiency in petitioner’s Federal
income tax of $405.11 for the taxable year 1999.
The issues for decision are: (1) Whether petitioner is
entitled to various itemized deductions disallowed by respondent,
and (2) whether petitioner received unreported interest income.
Some of the facts have been stipulated and are so found.
The stipulations of fact and the attached exhibits are
incorporated herein by this reference. Petitioner resided in
Charlotte, North Carolina, on the date the petition was filed in
this case.
On petitioner’s Federal income tax return for taxable year
1999, petitioner reported adjusted gross income of $40,414 and
claimed total itemized deductions of $15,294. In the statutory
notice of deficiency, respondent disallowed the following
portions of the itemized deductions claimed by petitioner on his
return:
Claimed Disallowed
Mortgage interest $6,717 $1,023
Charitable contributions 3,524 250
Employee business expenses 1,423 1,423
The employee business expense deduction claimed on the return is
for expenses of $2,231 reduced pursuant to the section 67(a)
limitation on miscellaneous itemized deductions. Respondent also
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