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Some of the facts have been stipulated and are so found.
The stipulation of facts and attached exhibits are incorporated
herein by this reference. Although petitioner filed a joint
Federal income tax return with her husband for the taxable year
1991, she alone filed a timely petition in this matter. At the
time the petition in this case was filed, petitioner resided in
San Mateo, California.
Background
Petitioner worked as an outside salesperson for Bay Area
Cellular Telephone Company (Bay Area) during the taxable year
1991. The Form W-2 provided to petitioner by Bay Area reflects
that she was reimbursed $4,200 for employee business expenses,
the equivalent of $350 monthly as a car allowance. Respondent
concedes that petitioner is entitled to a deduction for this
amount.4 To the extent indicated below, however, respondent
contests, for lack of substantiation, deductions claimed by
petitioner for unreimbursed employee expenses and other
miscellaneous expenses on Schedule A of her 1991 Federal income
tax return:
Unreimbursed Employee Expenses
Item Claimed Allowed Disputed
Car Transportation $7,150 $0 $7,150
Parking 200 0 200
Meals & Entertainment 1,7281 0 1,728
4As this reimbursement was reported on petitioner's Form
W-2, it appears that the payment was made under a nonaccountable
plan. See sec. 1.62-2(c)(5).
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