Ibrahim Keita - Page 3

                                        - 2 -                                         
          effect for the year in issue, and all Rule references are to the            
          Tax Court Rules of Practice and Procedure.                                  
               Respondent determined a deficiency in petitioner’s 2004                
          Federal income tax of $3,231.  After concessions,1 the issues for           
          decision are:  (1) Whether petitioner is entitled to certain                
          deductions claimed on Schedule C, Profit or Loss From Business,             
          and (2) whether petitioner is entitled to certain deductions                
          claimed on Schedule A, Itemized Deductions.                                 
               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 the petition            
          was filed, petitioner resided in Santa Rosa, California.                    
               Petitioner was employed as a psychiatric technician during             
          tax year 2004, earning wage income.  He also worked as a licensed           
          vocational nurse, for which he received income that he reported             
          on his Schedule C.                                                          
               On his 2004 Federal income tax return, petitioner reported             
          wages totaling $59,580, a Schedule C business loss of $15,652,              
          and Schedule A itemized deductions of $48,599.  Respondent issued           

               1 Petitioner conceded that he received a State income tax              
          refund in the amount of $269 and that he received $575 in wages             
          from Maxim Healthcare Services, Inc., during tax year 2004.                 
          Petitioner also conceded that he is not entitled to his claimed             
          itemized deduction of $11,000 for legal fees related to defense             
          of a tax lien.  At trial, respondent conceded that petitioner is            
          entitled to a $250 deduction for tax preparation fees.                      

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  Next 

Last modified: November 10, 2007