- 2 - effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. Respondent determined deficiencies of $4,964, $5,482, and $6,077 in petitioners’ 2002, 2003, and 2004 Federal income taxes respectively.1 The issues for decision are whether petitioners are entitled to (1) itemized deductions in amounts greater than the standard deductions allowed by respondent for the years in issue and (2) a credit for education expenses in 2003 and 2004. Background Some of the facts have been stipulated and are so found. The stipulation of facts and the attached exhibits, as well as additional exhibits introduced at trial, are incorporated herein by this reference. Petitioners resided in Orlando, Florida, when the petition was filed. During the years at issue, Patricia R. Williams was an engineer with the Florida Department of Environmental Protection and James L. Williams was a salesman. For approximately the first 9 months of 2002, Mr. Williams worked for U.S. Foods selling food products in central Florida. Mr. Williams spent the majority of his time at work visiting customers and soliciting business. U.S. Foods did not provide an automobile for Mr. Williams to use, nor did it reimburse him for gasoline or other expenses. 1 All dollar amounts are rounded to the nearest dollar.Page: Previous 1 2 3 4 5 6 7 8 9 NextLast modified: November 10, 2007