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Respondent determined a deficiency of $3,178 in petitioner’s
Federal income tax for 2000. The issues for decision are whether
petitioner is entitled to: (1) A home mortgage interest
deduction, and (2) employee business expense deductions in excess
of those allowed by respondent.
Background
The stipulation of facts and the exhibits received into
evidence are incorporated herein by reference. At the time the
petition in this case was filed, petitioner resided in
Sacramento, California.
During 2000, petitioner was employed as a phone line
installer by several companies. Petitioner traveled nationwide
for his jobs and was employed at the following locations in 2000.
Employer Location Dates in 2000 Total Days
ADEX Denver, CO 1/1-1/8 8
Tesinc Los Gatos, CA 1/17-5/20 125
Butler Saratoga, CA 5/27-6/8 13
TEKSYSTEMS Sacramento, CA 7/1-7/10 8
US Utilities Washington, DC 8/8-8/30 23
RJE Telecom Denver, CO 9/5-9/28 19
ADEX Seattle, WA 10/21-12/31 72
Total days worked 268
Total days not worked 97
Petitioner filed for 2000 a Form 1040, U.S. Individual
Income Tax Return. On Schedule A, Itemized Deductions,
petitioner deducted a home mortgage interest expense of $6,600
for a condominium located at 5912 #2 Walerga, Sacramento,
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