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Schedule A to his 2002 Federal income tax return. On his 2002
Schedule A, petitioner claimed as follows, in pertinent part:
Itemized Deductions Amount
Line 1 Medical and dental expenses $6,419
Line 4 Net medical deduction 3,887
Line 5 State and local income taxes 2,578
Line 9 Total taxes 2,578
Line 28 Total itemized deductions 6,465
In the notice of deficiency, with respect to taxable year
2000, respondent denied petitioner: (1) The claimed dependency
exemption deductions; (2) the claimed child tax credits; (3)
$6,904 of his claimed $20,387 business expense deductions; and
(4) $8,961 of his claimed $17,167 Schedule A itemized deductions.
Additionally, respondent determined that petitioner had
unreported interest income of $113 for taxable year 2000.
With respect to taxable year 2001, respondent denied
petitioner: (1) The claimed dependency exemption deductions; (2)
the claimed child tax credits; and (3) the entire amount of his
claimed $25,440 Schedule C business expense deductions.
Additionally, respondent determined that petitioner had
unreported interest income of $41 for taxable year 2001.
With respect to taxable year 2002, respondent denied
petitioner: (1) The claimed dependency exemption deductions; (2)
the claimed child tax credits; (3) the entire amount of
petitioner’s claimed $8,631 Schedule C business expense
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