Jin Xiong - Page 6

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          was not permitted to write the book at his university office, but           
          rather, he was constrained to write the book at his home.                   
          Petitioner posits that because he used a portion of his home                
          exclusively in connection with his book writing project, he is              
          entitled to deduct under section 280A expenses of $5,094 relating           
          to that portion of his home used as an office.  Further,                    
          petitioner claims his book writing project required travel to               
          various libraries in the State for research purposes which                  
          generated deductible business travel expenses.  Finally,                    
          petitioner claims, driving from his home office to his university           
          office constituted a deductible business expense.  Petitioner               
          calculated that the expenses attributable to his book writing               
          project (which petitioner first deducted as itemized deductions             
          on his 2003 return and subsequently recharacterized as “business            
          profit/loss”) totaled $13,679.16.4                                          
               As a general rule, the Commissioner’s determinations in the            
          notice of deficiency are presumed correct, and the burden of                
          proving an error is on the taxpayer.  Rule 142(a); Welch v.                 

               4On his return, petitioner claimed, and respondent                     
          disallowed, $13,916 of Schedule A unreimbursed employee and other           
          miscellaneous expenses deductions; petitioner recharacterized               
          $13,679.16 of this amount on Form 1040X as trade or business                
          expenses, leaving $137.16 still claimed as an unreimbursed                  
          employee and other miscellaneous expenses deduction.  As                    
          discussed infra, at trial petitioner claimed that he was entitled           
          to the Schedule A deduction for more than this amount.                      

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Last modified: November 10, 2007