- 20 -
Furthermore, petitioner testified that he bought a computer
but that he was uncertain whether he purchased it in 2003.
Respondent’s determination as to the claimed deduction for
computer expenses is sustained.
To reflect the foregoing,
Decision will be entered
under Rule 155.12
12 The deductions allowed herein do not appear to exceed the
2-percent floor imposed by sec. 67(a) on the miscellaneous
itemized deductions of individuals. Accordingly, the standard
deduction may well exceed petitioner’s allowed itemized
deductions. We leave the calculations to the parties.
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Last modified: March 27, 2008