Michael J. Rovell - Page 3

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          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 Federal             
          income tax for the year 2001 in the amount of $22,502.42.  The              
          issues for decision are whether petitioner is entitled to a                 
          deduction for State and local taxes paid in the year in issue,              
          and whether petitioner is entitled to deductions for other                  
          miscellaneous business expenses and tax preparation fees in 2001.           
               The stipulation of facts and the attached exhibits are                 
          incorporated herein by reference.  At the time the petition was             
          filed, petitioner resided in Chicago, Illinois.                             
               Petitioner is a criminal defense attorney based out of                 
          Chicago, Illinois, with clients in several States.  Petitioner              
          filed his Federal income tax return for 2001 listing the                    
          following deductions on Schedule A, Itemized Deductions:                    
               State and local income taxes                 $19,400                   
               Gifts by cash or check                            250                  
               Tax preparation fees                         12,721                    
               Other miscellaneous deductions                                         
                    (books, seminar expenses, dues)         5,750                     
               Other business expenses                                                
                    (entertainment & promotion)             4,600                     
               On July 7, 2005, respondent mailed petitioner a notice of              
          deficiency, disallowing all of the deductions listed on                     
          petitioner’s Schedule A, with the exception of the deduction                
          claimed of $250 in Gifts by Cash or Check.                                  

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