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FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulated facts and the accompanying exhibits are
incorporated into our findings by this reference. At the time
the petition in this case was filed, petitioner resided in Daly
City, California.
Petitioner is a registered nurse and is required to wear a
nurse's white uniform while on duty at the hospitals. For the
year at issue, petitioner claimed $2,850 as a miscellaneous
deduction for work shoes, uniforms, and union dues.
Petitioner worked at three hospitals in the San Francisco
Bay area for several months during the year at issue. On days
that he worked at more than one hospital, petitioner would work
for a few hours at one hospital and then drive to another
hospital where he would work for a few more hours. Petitioner
claimed $3,750 as an unreimbursed employee expense for job
travel.
Petitioner is a devout Catholic and regularly attends San
Pedro Holy Angel Church in Daly City. Petitioner claimed a
deduction of $260 for cash contributions to this church.
Petitioner also claimed a $500 deduction for a contribution of
old clothes to the Salvation Army.
During the year at issue, petitioner engaged in a retail
sales activity of selling magnets that were supposed to promote
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