- 5 -
expenses because computers were available to TI employees in the
office. Petitioner deducted these computer-related purchases on
Schedule A.
Petitioner purchased birthday gifts for two of his
customers. During 1993, he purchased a gift certificate,
flowers, and merchandise from a ski shop for these customers.
These expenses were deducted by petitioner as business expenses.
None of petitioner’s 1993 expense reports were declined.
Petitioner did not submit any of the above-mentioned expenses for
reimbursement.
On his 1993 tax return petitioner claimed the following as
unreimbursed employee expenses: Travel $3,862, meals and
entertainment $4,225,4 and gifts $214. For other miscellaneous
itemized deductions, petitioner claimed a deduction of $214 for
computer services and $167 for professional publications.
Petitioner also claimed vehicle expenses and parking fees as
unreimbursed employee expenses in the amount of $5,201. However,
petitioner conceded at trial that he received a reimbursement for
auto expenses from TI in the amount of $5,588.27. While there
were numerous other expenses claimed, these were the only items
that were raised at trial by petitioner.5
4 The amount for meals and entertainment was reduced by
petitioner to $2,362 in a brief filed after trial.
5 Petitioner has the burden of proof concerning all
(continued...)
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011