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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 $3,815 for the taxable year 1999.
The issues for decision are (1) whether petitioner is liable
for the alternative minimum tax (AMT) in the amount determined by
respondent, and (2) whether petitioner is (a) entitled to
deductions in addition to those claimed on his return, and/or (b)
entitled to recharacterize as business expense deductions any of
the itemized deductions that he claimed on his return.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. Petitioner resided in San
Diego, California, on the date the petition was filed in this
case.
Petitioner filed a Federal income tax return for taxable
year 1999 which was dated April 20, 2002. On this return, he
reported wage and salary income of $69,432, and he claimed
itemized deductions totaling $56,531. The itemized deductions he
claimed were for State and local taxes of $4,617, interest of
$441, charitable contributions of $5,924, employee business
expenses of $38,062, tax preparation fees of $100, and vehicle
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