- 2 - 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,Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011