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be entered is not reviewable by any other court, and this opinion
should not be cited as authority.
Respondent determined deficiencies in petitioner’s Federal
income taxes for the taxable years 1999 and 2000 of $13,907 and
$6,046, respectively.
After the parties’ concessions,2 the issue for decision is
whether petitioner is entitled to deductions claimed on Schedules
C, Profit or Loss from Business, for the years in issue,
including an additional deduction for lodging of $3,211 not
previously claimed on his Schedule C for 2000. We hold that he
is not.
Adjustments to the amount of petitioner’s itemized
deductions, self-employment tax, self-employment tax deduction,
and personal exemption are purely computational matters, the
resolution of which is dependent on our disposition of the
disputed issues.
2 Petitioner concedes: (1) He is not entitled to Schedule
C deductions of $9,714 for 1999; (2) he is not entitled to a
deduction for travel expenses of $3,324 for 2000; (3) he received
unreported Schedule C gross receipts of $7,178 in 1999; (4) he
received unreported wages of $11,835 in 1999; (5) he is not
entitled to a loss on the sale of his personal residence of
$2,044 for 1999; and (6) he is not entitled to a deduction for
contributions to a retirement plan of $11,535 for 2000.
Respondent concedes that: (1) Petitioner is entitled to a
reduction of capital gain reported on the sale of his personal
residence of $815 for 1999; (2) he is entitled to a reduction of
gain reported on the sale of a depreciable asset of $1,414 for
2000; and (3) he is entitled to an additional Schedule E
deduction for rental expenses of $7,199 for 1999.
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