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Respondent determined a deficiency of $654 in petitioners'
Federal income tax for 1999.
Following concessions by the parties noted hereafter, the
issue remaining for decision is whether petitioners are entitled
to deductions for a trade or business expense activity under
section 162(a) in excess of amounts conceded by respondent. More
specifically, the issue is whether petitioners are entitled to
deductions for car and truck expenses and home office expenses.
Some of the facts were stipulated. Those facts, with the
annexed exhibits, are so found and are incorporated herein by
reference. At the time the petition was filed, petitioners were
legal residents of Del Rio, Texas.
Petitioners filed a Federal income tax return for 1999 on a
Form 1040A, U.S. Individual Income Tax Return. On line 7 of the
return, for wages, salaries, tips, etc., petitioners reported
$25,746.66, which included wage and salary income reflected on
five Forms W-2, Wage and Tax Statement, totaling $14,944.63 and
other income from other sources totaling $10,802.03. These other
sources were $5,807 in unemployment compensation benefits
reflected on Form 1099-G, Certain Government Payments, and
$4,995.03 in self-employment income paid to Joe D. White
(petitioner) reflected on three Forms 1099-MISC, Miscellaneous
Income. In addition, on line 8a of the return, petitioners
reported taxable interest income of $12.31.
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