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Daniel Omar Parker and Chantrell Antoine Parker v. Comm’r, No. 13231-19, T.C. Memo 2021-111 | September 23, 2021 | Lauber | Dkt. No. 13231-19
Short Summary: This case analyzes the availability of certain deductions of the taxpayer, namely: (1) Car and truck expenses; (2) Retirement contributions; (3) Certain unreimbursed employee business expenses claimed as itemized deductions on Schedule A; and (4) the cost of demolishing a structure.
Key Issues:
- The deductibility of various expenditures.
Facts and Primary Holdings:
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