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deduction for charitable contributions of money; (2) whether
petitioner is entitled to an itemized deduction for charitable
contributions of property other than money; and (3) whether
petitioner is entitled to a miscellaneous itemized deduction for
unreimbursed employee expenses.
FINDINGS OF FACT
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. At the time she filed her
petition, petitioner resided in Fort Washington, Maryland.
Respondent received petitioner’s 2002 Federal income tax
return on or about May 3, 2003. Petitioner reported total income
of $37,734, itemized deductions of $26,611, exemptions of $6,000,
taxable income of $5,123, tax of $513, a child tax credit of
$513, and total tax of zero. Petitioner’s itemized deductions
included, among other things: Charitable contributions of money
of $2,654; charitable contributions of property other than money
of $1,841; and unreimbursed employee expenses of $10,645, which
included $3,260 for a computer, $650 for books, $450 for
supplies, and $6,285 for attorney’s fees. Petitioner reported
total payments of $137, which included withholding of $50 and an
additional child tax credit of $87, and requested a refund of
$137.
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