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Respondent determined a deficiency in petitioner’s Federal
income tax of $4,964 for the taxable year 2002.
The issues for decision are: (1) Whether petitioner is
entitled to a charitable contribution deduction in 2002; and (2)
whether petitioner is entitled to miscellaneous itemized
deductions for the 2002 taxable year.
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. Petitioner resided in
Fort Ashby, West Virginia, on the date the petition was filed in
this case.
During the year in issue, petitioner was employed by Sprint
as an installation technician. Petitioner began working for
Sprint early in 2001. From that time through the year in issue
petitioner worked out of Sprint’s office in Pennausken, New
Jersey. Also during this time, petitioner maintained his
residence in Cumberland, Maryland, because of its proximity to
his friends’ and to his family’s residences. Petitioner, when
working, traveled approximately 480 miles round trip from
Cumberland to Pennausken. Additionally, while working at Sprint
during 2001 and 2002, petitioner’s “territory” was Pennsylvania,
New Jersey, and New York. Petitioner would travel to different
job locations within these States during his employment with
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Last modified: May 25, 2011