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Petitioner also claimed a deduction for miscellaneous
expenses in the net amount of $1,297. Petitioner offered no
evidence to substantiate these claimed deductions. Respondent’s
determination is sustained.
While we respect petitioner’s generosity toward her mother
and others in need, the Schedule A deductions claimed on her 1999
tax return were either unsubstantiated or nondeductible expenses.
We have no choice but to sustain respondent’s determination.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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Last modified: May 25, 2011