Christopher D. and Kristie M. Farran - Page 23

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          he received, essentially, a certificate.  Mr. Farran testified              
          that the courses expanded his current skills and built on what he           
          already knew.                                                               
               Petitioners also introduced a calendar indicating the days             
          during the year that Mr. Farran drove back and forth to Dakota              
          County Technical College.  Mr. Farran testified that petitioners            
          computed the deduction by determining the mileage between their             
          home and Dakota County Technical College and then found the                 
          corresponding amount of allowable expenses by applying the                  
          mileage rate formula for 2003.                                              
               We are satisfied that Mr. Farran took courses at Dakota                
          County Technical College to improve his skills as an aircraft               
          mechanic.  We are also satisfied that Mr. Farran substantiated              
          the mileage and met the strict substantiation requirements                  
          relating to vehicle expenses through petitioners’ careful                   
          recordkeeping on their calendar.  We conclude that petitioners              
          are entitled to deduct $461 for education mileage expenses.                 
          Charitable Contributions                                                    
               We finally consider petitioners’ charitable contributions.             
          Petitioners conceded at trial that they are not entitled to the             
          cash contributions they claimed on their return for 2003.                   
          Petitioners claimed they contributed property worth $2,400 to               
          charitable organizations in 2003.                                           

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