- 14 -
T.C. Memo. 2001-132. Strict substantiation therefore does not
apply, and we may estimate the business portion of utility
expenses under the Cohan rule. See Pistoresi v. Commissioner,
T.C. Memo. 1999-39.
Petitioners introduced copies of credit card statements
indicating that AOL charged petitioners $23.90 per month in 2003.
Petitioners failed to introduce evidence to show that Mr. Bogue’s
employer, NWA, required him to have Internet access or that he
used the Internet for his work at NWA.5 Petitioners are
therefore not entitled to deduct any Internet access expenses as
employee business expenses for 2003.
Safety Glasses and Safety Shoes Expenses
Petitioners claimed $150 for safety glasses and $124 for
safety shoes for 2003. A taxpayer is entitled to deduct
unreimbursed employee expenses only to the extent that the
taxpayer demonstrates that he or she could not have been
reimbursed for such expenses by his or her employer. Sec.
162(a); Podems v. Commissioner, 24 T.C. 21, 23 (1955).
Petitioners did not provide any documentation showing that
Mr. Bogue purchased safety glasses or safety shoes in 2003.
5Mr. Bogue stated at trial that he used the Internet for job
searching during 2003. Petitioners did not offer any evidence or
estimate to break down the cost attributable to job searching or
how much was for personal use, and we decline to speculate. We
also note that respondent has conceded that petitioners are
entitled to deduct $75 for job searching expenses.
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