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Parking and toll fee expenses $380
Vehicle expenses 2,034
Other business expenses 1,256
Travel and lodging expenses 568
Mr. Swagler could have received reimbursement for a portion of
his vehicle expenses but instead chose to deduct them on his
return.
The other business expenses in the amount of $1,256
consisted of money Mr. Swagler paid into a common meal fund at
the fire station where he worked. As a firefighter, Mr. Swagler
worked in 24-hour shifts during which he was not permitted to
leave the fire station for meals. Firefighters voluntarily
contributed money to the optional common meal fund to pay for
food for their meals. Mr. Swagler also incurred $568 in travel
and lodging expenses while attending seminars and instructional
training related to fire and rescue services at various locations
throughout Illinois.
Petitioners claim that $1,591 of the $6,232 in unreimbursed
employee expenses was incurred by Mrs. Swagler during her
employment with Anthony Valentino Salon for Hair, Inc. They
itemized the expenses on Form 2106 as follows: $1,083 of vehicle
expenses, $2202 for meals and entertainment expenses, and $288
for professional publications.
2The $220 reported as being incurred by Mrs. Swagler for
meals and entertainment expenses is one-half of the total amount
reported by petitioners as being expended by Mrs. Swagler for
meals and entertainment expenses for taxable year 1998.
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