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petitioner thereafter received unemployment compensation from the
State of New York.
In 2003, petitioner was a contract employee working on
behalf of SCI Engineering and Surveying, P.C. In that capacity,
petitioner worked as a cost estimator for projects related to the
U.S. Customs Building in Newark, New Jersey.
On or about June 24, 2004, petitioner filed his Federal
income tax return for the 2002 tax year. On the return,
petitioner reported wages of $8,001.92, taxable interest of
$520.22, ordinary dividends of $1,078.57, and unemployment
compensation of $13,525. His adjusted gross income was $23,126.
On Schedule A of the 2002 return, petitioner claimed
itemized deductions of $16,522, consisting of:
Medical and dental expenses $3,853
Deductible portion $ 2,119
State and local income taxes 416
Charitable gifts 1,910
Job expenses 12,077
Total $16,522
With respect to the $3,853 claimed as medical and dental
expenses on the 2002 return, petitioner included a statement with
his return which listed the $3,853 claimed as medical and dental
expenses as follows:
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Last modified: May 25, 2011