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In 2003, the taxable year in issue, petitioner was employed
by Hughes Network Systems, Inc. (Hughes), of Germantown,
Maryland, on a full-time basis, working Monday through Friday
from 9 a.m. to 5 p.m. In addition, petitioner “did some private
tutoring as well”, working some evenings and weekends.
At year’s end, petitioner received a Form W-2, Wage and Tax
Statement, from Hughes reporting wages paid of $43,563 and a Form
1099-MISC, Miscellaneous Income, from Consolidated Education
Resources, LLC of Manassas, Virginia, reporting nonemployee
income of $6,215.
Petitioner’s Return
Petitioner timely filed a Federal income tax return for
2003. On his return, petitioner reported adjusted gross income
of $52,587, consisting principally of wages of $43,563 and
business income of $6,215. On his return, petitioner listed his
occupation as “engineer”.
Petitioner itemized his deductions, attaching to his return
a Schedule A, Itemized Deductions, in support thereof.
Petitioner claimed total itemized deductions of $35,822, which
included charitable contributions of $12,921 and unreimbursed
employee expenses of $10,348.
Charitable Contributions
On his return, petitioner subdivided total charitable
contributions as follows:
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Last modified: March 27, 2008