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Respondent, in the notice of deficiency, disallowed the
entire amount of petitioner’s claimed $8,631 Schedule C business
expense deductions for taxable year 2002.
On the basis of the record in this case, for the taxable
year 2002 petitioner substantiated through the aforementioned
documents the following amounts of business expenses:
1. Rent $4,865.00
2. BellSouth phone expenses $649.86
3. SCE&G utility expenses $502.82
Total $6,017.68
Petitioner has substantiated Schedule C business expenses for
taxable year 2002 of $6,018. We conclude that petitioner is
entitled to deduct Schedule C business expenses for taxable year
2002 of $6,018.
4. Miscellaneous Itemized Deductions
Petitioner attached a Schedule A to his 2000 Federal income
tax return.
In the notice of deficiency, respondent disallowed $8,961 of
petitioner’s claimed $17,167 Schedule A itemized deductions for
taxable year 2000. The amount of $8,961 disallowed by respondent
consists of: (1) Disallowed home mortgage interest expense of
$7,134; (2) disallowed “total contributions to charity” of $250;
and (3) disallowed “net limited miscellaneous itemized
deductions” of $1,577.
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