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During taxable year 2002, petitioner Nora L. Finch was
retired and received Social Security benefits.
Petitioners filed a joint Federal income tax return for 2002
which included a Schedule A, Itemized Deductions, a Schedule B,
Interest and Ordinary Dividends, and a Schedule E, Supplemental
Income and Loss.
On their jointly filed 2002 tax return, petitioners reported
adjusted gross income of $55,009 and claimed Schedule A itemized
deductions of $43,639.
On their Schedule A, petitioners claimed the following
deductions, in pertinent part:
Itemized Deductions Amount
Line 1 Medical and dental expenses $4,344
Line 4 Net medical deduction 219
Line 5 State and local income taxes 1,474
Line 8 Other taxes 262
Line 9 Total taxes 1,736
Line 15 Gifts by cash or check 5,640
Line 18 Total gifts to charity 5,640
Line 20 Unreimbursed employee business expenses 29,288
Line 26 Net limited miscellaneous deduction 28,188
Line 28 Total itemized deductions 43,639
On October 8, 2004, respondent issued petitioners a notice
of deficiency for taxable year 2002. Respondent disallowed
$34,046 of petitioners’ claimed $43,639 Schedule A itemized
deductions for taxable year 2002. The $34,0464 disallowed by
4It appears from adding together the disallowed items that
the total amount disallowed should be $34,047 (rounded to the
nearest dollar).
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Last modified: May 25, 2011