Buccina v. Department of Revenue

DAN ROBINSON, Magistrate.

Plaintiffs appealed to the Tax Court after Defendant audited and adjusted their 1998 and 1999 state income tax returns. Trial was held February 11, 2003. Victor Buccina appeared for Plaintiffs. Mary Beth Wright, an auditor for the Department of Revenue, appeared for Defendant. For ease of reference the parties will be referred to as taxpayers (collectively) or June and Victor, and the department.

The issue in this case is whether June’s expenses while working in California may be deducted as business expenses under section 162 of the Internal Revenue Code (IRC).

I.…