DocketNumber: Docket Nos. 9090-78, 3671-79.
Filed Date: 2/24/1981
Status: Non-Precedential
Modified Date: 11/21/2020
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD,
Some of the facts have been stipulated and are found accordingly.
Petitioner resided in Brooklyn, N.Y., at the time he filed his petition herein. He filed his income tax returns for the taxable years involved with the Brookhaven Service Center.
On his 1975 return,petitioner claimed a $ 4,200 deduction for taxes, broken down into allowed and disputed categories, as follows:
Allowed per | |||
Itemized deduction | Amount per | notice of | Amount in |
for taxes | return | deficiency | dispute |
State and local income | $ 2,600.00 | $ 1,585.04 | $ 1,014.96 |
Real estate | 520.00 | 0 | 520.00 |
State and local gasoline | 520.00 | 83.00 | 437.00 |
General sales | 560.00 | 330.00 | 199.00 |
Totals | $ 4,200.00 | $ 1,998.04 | $ 2,170.96 |
*660 On his 1976 return, petitioner claimed a $ 5,500 deduction for taxes,broken down into allowed and disputed categories, as follows:
Allowed per | |||
Itemized deduction | Amount per | notice of | Amount in |
for taxes | return | deficiency | dispute |
State and local income | $ 3,600.00 | $ 1,876.00 | $ 1,724.00 |
Real estate | 620.00 | 0 | 620.00 |
State and local gasoline | 620.00 | 0 | 620.00 |
General sales | 660.00 | 461.00 | 199.00 |
Totals | $ 5,500.00 | $ 2,337.00 | $ 3,163.00 |
On his returns, petitioner deducted medical expenses of $ 754.00 for 1975 and $ 854.00 for 1976, which respondent disallowed and petitioner now concedes.
On his returns, petitionerdeducted interest expense of $ 1,400 for 1975, which respondent disallowed and which was not put in issue by petitioner.
The burden of proof was on the petitioner.
1. The record indicates that some of the taxes, which petitioner purportedly paid, were taxes for which his mother-in-law was obligated. Payment of otherwise deductible taxes which are not the obligation of a taxpayer are not deductible.