2
sections 6651(a) and 6654(a) in the amounts of $685.75 and
$172.05, respectively. After a concession,2 the issues for
decision are whether petitioner is entitled to a Schedule A
deduction claimed for unreimbursed employee business expenses,
and whether petitioner is entitled to a Schedule C deduction
claimed for amounts paid in connection with petitioner's activity
carried on to create awareness and support for the country of
Haiti.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the exhibits received into evidence
are incorporated herein by this reference. Petitioner resided in
Virginia Beach, Virginia, at the time her petition was filed.
During the tax year in question, petitioner was employed on
a full-time basis by Pitney Bowes as a carrier management
specialist, a customer service and sales position in the
Washington, D.C., area. Petitioner estimated that she worked 60
hours per week for Pitney Bowes.
Petitioner's job with Pitney Bowes required that she drive
to see customers. Petitioner leased a car during 1989. With
respect to automobile expenses incurred, petitioner completed
field travel reimbursement expense reports which she submitted to
Pitney Bowes, and she was reimbursed by her employer based on
these reports. The reimbursement expense reports show a date,
2 Petitioner conceded that she had unreported wage income in
the amount of $29,848 for the tax year 1989.
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