- 3 -
Sprint. Sprint considered Pennausken, New Jersey, petitioner’s
home office, and, therefore, only reimbursed petitioner for all
employment-related travel expenses incurred while away from
Pennausken.
Petitioner electronically filed his Federal income tax
return for 2002 in a timely manner on December 10, 2003.
Petitioner attached to his 2002 Federal income tax return a
Schedule A. On his 2002 Schedule A, petitioner claimed as
follows, in pertinent part:
Itemized Deductions Amount
Line 5 State and local income taxes $1,860
Line 9 Total taxes 1,860
Line 15 Gifts to charity by cash or check 2,600
Line 16 Other than by cash or check 460
Line 18 Total contributions to charity 3,060
Line 20 Unreimbursed employee business exp. 27,689
Line 23 Total limited misc. expenses 27,689
Line 26 Net limited misc. deduction 26,489
Line 28 Total itemized deductions 31,409
In the notice of deficiency, respondent denied petitioner
the claimed charitable contribution deduction and the claimed
miscellaneous itemized deductions. Because the remaining
itemized deductions were less than the standard deduction for
taxable year 2002, respondent calculated petitioner’s deficiency
using the 2002 standard deduction of $4,700.
Discussion
In general, the Commissioner’s determination set forth in a
notice of deficiency is presumed correct. Welch v. Helvering,
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011