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period, $2,495, were claimed as an unreimbursed employee business
expense deduction on petitioners’ 1998 return. With respect to
the Ravenspur apartment, petitioners claimed an unreimbursed
employee expense deduction of $4,138 for the 3 months Mr. Radnitz
used the apartment during 1998. As noted earlier, Mrs. Radnitz
also used the Ravenspur apartment during 1998 for 6 months in
connection with her activity as an actress; however, petitioners
did not claim any expense deduction on their 1998 tax return for
that period.
In summary, petitioners deducted the following home office
and employee business expenses related to the three described
dwellings on their 1998 return:
Home office expense for Deepak residence (6 months) $ 3,740
Unreimbursed employee business expenses for the North
Indian Ave. rented apartment (3 months' use by Mr. Radnitz) 2,495
Unreimbursed employee business expenses for the Ravenspur
rented apartment (3 months' use by Mr. Radnitz) 4,138
Total $10,373
The above expenses were essentially all for rent, gas,
electricity, and cable television.4
4 For 1998, the claimed Deepak apartment expenses of
$3,740, as prorated, consisted of rent, $2,040; gas, $512;
electricity, $900; and television cable, $288. The claimed North
Indiana Avenue apartment expenses of $2,495 consisted of rent,
$1,590; gas, $450; electricity, $254; and television cable, $201.
The claimed Ravenspur apartment expenses of $4,138 consisted of
rent, $3,825; electricity, $189; and television cable, $124.
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