- 2 - precedent for any other case. Unless otherwise indicated, subsequent section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. Respondent determined a $10,048 deficiency in petitioners’ Federal income tax for 2002 and a $2,009.60 accuracy-related penalty under section 6662(a). The deficiency resulted from respondent’s disallowance of: (1) $12,000 deducted as an other miscellaneous deduction for “home winterization” on Schedule A, Itemized Deductions, and (2) the following expenses claimed on Schedule E, Supplemental Income and Loss, for rental Property B (identified as an “apartment building” located at 8314 South Green Street): Advertising $350 Auto and travel 4,500 Cleaning and maintenance 3,000 Repairs 12,000 Supplies 900 Utilities 3,000 Petitioners attached a Schedule E to their Federal income tax return for 2002 showing three properties as follows: (1) Property A, a “2-flat building” located at 8314 South Green Street; (2) Property B, an “apartment building” located at 8314 South Green Street; and (3) Property C, an “apartment building” located at 8314 South Green Street. In the deficiency computation, respondent increased the amount of the alternative minimum tax shown on the return andPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008