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Issue 2. Schedule A Miscellaneous Itemized Deductions
A. Union and Professional Dues and Uniform Purchases and
Cleaning
For 1992, Mrs. Whalley deducted on Schedule A, $2,066 for
union and professional dues, and $2,024 for the cost of
purchasing and cleaning her police uniforms. Respondent
disallowed the expenses in their entirety, because petitioners
failed to submit any evidence to substantiate these items.
Mrs. Whalley is a police lieutenant. As such, expenses that
she incurs during the taxable year for union and professional
dues, as well as the cost of purchasing and cleaning her police
uniforms, are treated as ordinary and necessary expenses incurred
in carrying on her business. Sec. 162. Moreover, that Mrs.
Whalley cannot prove the exact amount spent on such items is not
fatal, because under Cohan we may approximate the amount of such
expenses. Cohan v. Commissioner, 39 F.2d 540 (2d Cir. 1930). To
do so, however, we must have a reasonable evidentiary basis for
making such an estimate. Vanicek v. Commissioner, 85 T.C. 731,
743 (1985). Petitioner asserts that at a pretrial meeting, he
gave respondent records to substantiate these expenses. However,
the records petitioner submitted to respondent were for 1991, and
not for 1992, the taxable year in issue.
Under Cohan, as discussed above, we may estimate
petitioners' expenses if we are convinced that they were actually
incurred during the taxable year. However, in making such an
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