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Respondent determined deficiencies of $12,055 and $3,329 in
petitioner’s Federal income taxes for the years 2000 and 2001,
respectively, and accuracy-related penalties under section
6662(a) for both years.
After concessions by respondent,2 the issues for decision
are: (1) Whether petitioner is entitled to head of household
filing status under section 2(b) for the year 2000; (2) whether
petitioner is entitled to claim a child care credit under section
21 for the year 2000; (3) whether petitioner is entitled to
itemized deductions of $6,766 and $8,100 for home mortgage
interest under section 163 for the years 2000 and 2001,
respectively; (4) whether petitioner is entitled to itemized
deductions of $10,307 and $16,680 for charitable contributions
under section 170 for the years 2000 and 2001, respectively; (5)
whether petitioner is entitled to a trade or business expense
deduction of $10,000 under section 162(a) as a bad debt for the
year 2000; and (6) whether petitioner is entitled to a trade or
2 At trial, respondent conceded the following
determinations in the notice of deficiency: (1) The accuracy-
related penalties under sec. 6662(a) for the 2 years at issue;
(2) disallowed Schedule C, Profit or Loss From Business, travel
expenses deduction of $2,000 for the year 2001; (3) disallowed
Schedule C wages deduction of $6,500 for the year 2000; (4)
disallowed Schedule C “other expenses” deduction of $579.44 of
the $3,500 claimed for the year 2000; and (5) the disallowed
child tax credits under sec. 24 for the years 2000 and 2001.
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Last modified: May 25, 2011