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effect for the year in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure.
The issues for decision are: (1) Whether petitioners are
entitled to claim a deduction for medical and dental expenses in
the amount of $21,358; (2) whether petitioners are entitled to
claim a deduction for real estate taxes in the amount of $3,456;
(3) whether petitioners are entitled to claim a deduction for
home mortgage interest in the amount of $4,937; (4) whether
petitioners are entitled to claim miscellaneous deductions in the
amount of $33,785; (5) whether petitioners failed to report in
their gross income an individual retirement account (IRA)
distribution in the amount of $1,493; and (6) whether petitioners
are subject to an accuracy-related penalty pursuant to section
6662(a).
FINDINGS OF FACT
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. Petitioners resided in
Chicago, Illinois, on the date the petition was filed in this
case. Peter Milton Joseph appeared before the Court and
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Last modified: May 25, 2011