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effect when the petition was filed.2 Pursuant to section
7463(b), the decision to be entered is not reviewable by any
other court, and this opinion shall not be treated as precedent
for any other case.
Respondent determined a deficiency in petitioner’s Federal
income tax for 2003 of $3,330.00.
This is purely a substantiation case. The issues for
decision are as follows:
(1) Whether petitioner is entitled to the deduction claimed
by him on his return for charitable contributions in the amount
of $12,921. We hold that he is to the extent provided herein.
(2) Whether petitioner is entitled to the deduction claimed
by him on his return for unreimbursed employee expenses in the
amount of $10,348. We hold that he is not.
Background
Some of the facts have been stipulated, and they are so
found.
Petitioner
Petitioner resided in Laurel, Maryland, at the time that the
petition was filed.
2 Unless otherwise indicated, all subsequent section
references are to the Internal Revenue Code in effect for the
taxable year in issue, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
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Last modified: March 27, 2008