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Although we also find that petitioner paid for certain
deductible employee business expenses in connection with his
position at American Airlines, Inc., the total amount of such
deductible expenses does not exceed 2 percent of his adjusted
gross income, as determined in accordance with our holdings on
the other issues in this case. Therefore, petitioner is not
entitled to a deduction for such expenses. Sec. 67(a).
Accordingly, we hold that petitioner is entitled to itemized
deductions for 1993 in the total amount of $5,644.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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