- 3 - Item Deduction Allowed Adjustment Investment interest $17,378 $4,027 $13,351 Sch. A misc. business expenses: Computer 2,196 -0- 2,196 Maintenance agreement -0- 650 (100) Uranium 616 exp. 4,462 -0- 4,462 Gold 616 exp. 5,621 -0- 5,621 Union dues 550 -0- -0- Society dues 557 131 426 Fees and rentals 521 521 -0- Pubs; tax advice 2,102 -0- 2,102 Supplies 261 261 -0- Education 147 147 -0- Oil and gas 1,647 -0- 1,647 Computer software 1,146 -0- 1,146 Total 19,210 1,710 17,500 Amort. Bond prem. 4,164 -0- 4,164 Self-employed SEP 1,000 -0- 1,000 For the miscellaneous business expenses reported for 2000, the notice of deficiency mistakenly allowed only $709. Respondent agrees $1,710 is allowable, for a difference of $1,001. Further, respondent agrees that union dues of $500 are deductible in 2000. For the taxable year 2001, petitioner reported and respondent disallowed the following items:Page: Previous 1 2 3 4 5 6 7 8 NextLast modified: November 10, 2007