- 3 - In or about October 2002, Mr. Williams left U.S. Foods and began working for Gold Medal. Gold Medal provided a vehicle and paid for gasoline, although Mr. Williams occasionally used his own car for business purposes without reimbursement. In August 2004, Hurricane Charley struck the east coast of Florida. Shortly after that, Mr. Williams lost his job with Gold Medal and remained unemployed for the remainder of 2004. Hurricane Charley also damaged petitioners’ home and destroyed many of their records. Petitioners timely filed joint Federal income tax returns for the years in issue. On Schedule A, Itemized Deductions, petitioners claimed deductions totaling $34,616, $30,872, and $23,172 for 2002, 2003, and 2004, respectively. The claimed deductions consist of medical and dental expenses, taxes, contributions, tax preparation fees, and unreimbursed employee business expenses. Respondent disallowed the claimed itemized deductions in full and instead allowed petitioners the standard deduction for each year. Petitioners also claimed education credits of $2,272 and $3,000 in 2003 and 2004, respectively, which respondent disallowed in full. Discussion I. In General The Commissioner’s determinations set forth in a notice of deficiency generally are presumed correct, and the taxpayer bearsPage: Previous 1 2 3 4 5 6 7 8 9 NextLast modified: November 10, 2007