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Respondent determined a deficiency of $2,290 in petitioner’s
Federal income tax for his taxable year 2002.
The issues remaining for decision are:
(1) Is petitioner entitled to deduct certain claimed medical
and/or dental expenses? We hold that he is not.
(2) Is petitioner entitled to deduct certain claimed chari-
table contributions? We hold that he is not.
(3) Is petitioner entitled to deduct certain claimed automo-
bile expenses? We hold that he is not.
(4) Is petitioner entitled to deduct certain claimed lodging
expenses? We hold that he is not.
(5) Is petitioner entitled to deduct certain claimed meal
expenses? We hold that he is not.
(6) Is petitioner entitled to deduct certain claimed uniden-
tified travel expenses? We hold that he is not.
(7) Is petitioner entitled to deduct certain claimed uniden-
tified business expenses? We hold that he is not.
(8) Is petitioner entitled to deduct certain claimed union
dues in excess of those allowed by respondent? We hold that he
is not.
Background
Some of the facts have been stipulated and are so found.
At the time petitioner filed the petition in this case, he
resided in Keyser, West Virginia.
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Last modified: May 25, 2011