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During 1998, petitioner paid the following expenses with
respect to the residence: Insurance of $841, utilities of
$1,729, homeowner’s association dues of $30, pest control of
$478, and repairs and maintenance of $1,704 (to replace a water
heater, to clear brush around the perimeter of the residence, and
to repair the furnace). Petitioner allocated these expenses to
the Foundation using a percentage allocation and claimed a
charitable contribution for the portion of the allocated
expenses. Petitioner did not receive any written acknowledgment
from the Foundation for any contributions purportedly made to the
Foundation by petitioner during 1998. Nor did the Foundation
report its receipt of any contributions during 1998.
During 1998, petitioner drove 275.1 miles for which he
claims a miscellaneous itemized deduction at the standard mileage
rate. The breakdown of these miles was: 165.5 miles for
petitioner’s copying and filing of his personal Federal and State
income tax returns, 82.7 miles for petitioner’s meetings with
Internal Revenue Service personnel related to the examination of
his personal income tax returns, 14.5 miles for petitioner’s trip
to the Santa Monica law library, and 12.4 miles for petitioner’s
copying of a document entitled “Response to AG of IRS
Investigation”.
Petitioner’s 1998 Federal income tax return included 2
Schedules C, Profit or Loss From Business. One of these
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Last modified: May 25, 2011