Thomas J. Spielbauer - Page 2

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               After concessions,1 we must decide:  (1) Whether petitioner            
          may deduct any of his unreimbursed employee expenses in 1992; (2)           
          whether petitioner failed to timely file his Federal income tax             
          return for the 1992 tax year; and (3) whether petitioner is                 
          liable for the accuracy-related penalty.                                    
               All section references are to the Internal Revenue Code in             
          effect for the year in issue.  All Rule references are to the Tax           
          Court Rules of Practice and Procedure.                                      
                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated and are so found.               
          The stipulation of facts and the attached exhibits are                      
          incorporated herein by this reference.                                      
               Petitioner resided in San Jose, California, at the time he             
          filed the petition.  Petitioner filed his 1992 Federal income tax           
          return on February 14, 1995 (the return).  On the return,                   
          petitioner deducted $19,781 in unreimbursed employee expenses.2             




               1  At trial, the parties entered into an oral stipulation of           
          settled issues.  In that stipulation, respondent concedes that              
          $746 of interest which respondent determined to be income to                
          petitioner was not taxable.  Petitioner concedes the following:             
          (1) A $1,493.44 deduction for clothing expenses; (2) a telephone            
          expense deduction of $606.79; (3) a $150 educational expense                
          which petitioner's employer reimbursed him for; and (4) a $15.32            
          expense incurred at the Santa Anita Firing Range that was                   
          inadvertently deducted twice.                                               
               2  The parties have stipulated that petitioner has                     
          substantiated all of his unreimbursed employee expenses.                    




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