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Charitable Contributions
Petitioner testified that he made cash contributions in the
amount of $1,085 to various, but unspecified, churches and
charitable organizations. Petitioner has the burden of
establishing that respondent's determination is incorrect in
whole or in part, and he has not carried that burden. Rule 142.
Respondent's determination is sustained.
Employee Business Expenses
Petitioner claims that the disputed employee business
expenses arise from three areas: (1) Education and training
expenses; (2) cost of a printer for his computer; and (3) cost of
safety shoes. With regard to the training and eduction
expenses, petitioner contends that he incurred expenses in
learning how to operate computers. He has no records showing the
date or amounts of these alleged expenses.
Petitioner submitted a receipt in the amount of $310.26 for
the cost of a computer printer. According to petitioner he uses
a computer and printer in his employment. Petitioner concedes,
however, that the printer was located at his home and that he was
not required to buy the computer or printer as a condition of his
employment. The printer is so-called listed property as defined
by section 280F(d)(4), and accordingly no deduction is allowable
under section 280F(d)(3)(A).
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Last modified: May 25, 2011