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The decision to be entered is not reviewable by any other court,
and this opinion should not be cited as authority.
Respondent determined a deficiency in petitioner's Federal
income tax of $3,240 for 2002. After concessions,1 the issues
remaining for decision are whether petitioner is entitled to:
(1) Deductions on Schedule A, Itemized Deductions, in excess of
those allowed by respondent; and (2) an education credit.
Background
The stipulation of facts and the exhibits received into
evidence are incorporated herein by reference. Petitioner
resided in Fort Lauderdale, Florida, at the time the petition was
filed.
Petitioner, a second grade teacher, timely filed her
electronic Form 1040, U.S. Individual Income Tax Return, for
2002. On Schedule A, petitioner claimed itemized deductions of
$16,307. On Form 8863, Education Credits, petitioner claimed an
education credit of $1,500.
Petitioner's itemized deductions consisted of noncash
contributions of $500; cash contributions of $3,366; taxes of
$59; and miscellaneous expenses of $13,055, subject to the 2
percent of adjusted gross income limitation, or $12,382.
Petitioner did not provide any substantiation for her claimed
1Respondent concedes that petitioner is entitled to a
charitable contribution deduction of $2,720 and a deduction for
union dues of $480.
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