- 7 -
Income, issued by SCI Engineering, for nonemployee compensation
of $17,725.50.
On Schedule A of the 2003 return, petitioner claimed
itemized deductions of $18,700, consisting of the following:
Medical and dental expenses $2,335
Deductible portion $ 958
Charitable gifts 1,443
Job expenses 16,299
Total $18,700
To substantiate his claimed medical and dental expenses,
petitioner attached to his 2002 and 2003 returns various receipts
purporting to show various medical and dental expenses. All of
the receipts reflected cash payments.
Petitioner claimed an itemized deduction on his 2002 tax
return for State and local taxes in the amount of $416. The
amount was derived from petitioner’s Form W-2, Wage and Tax
Statement, for 2002.
During 2002, petitioner received a distribution from
Donaldson Lufkin & Jenrette in the amount of $1,078.57.
Petitioner attached a Form 1099-R, Distributions From Pensions,
Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance
Contracts, etc., to his 2002 tax return. Petitioner, however,
reported this income as dividend income on Schedule B, Interest
and Ordinary Dividends, of his return.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011