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Respondent concedes that petitioner is entitled to a
deduction of $2,465 for job-seeking expense based on the 8,216
miles driven by petitioner between her home in Yuba City and the
union hall in Sacramento during periods when petitioner was
engaged in job hunting. The parties agree that petitioner is
entitled to additional itemized deductions of $130 for education
expenses, $281 for safety equipment, $1,171.13 for union dues,
and $166 for work tools. Petitioner concedes that she is not
entitled to a deduction for uniforms and cleaning. Thus, the
only remaining issues regarding petitioner’s itemized deductions
are whether she is entitled to a deduction of $1,160 for
charitable contributions and whether she is entitled to a
deduction of $4,293 for miles she claims she drove to and from
temporary work assignments.
With regard to petitioner’s loss from Amway activity
reported on Schedule C, petitioner has conceded that she is not
entitled to deductions for seminar expenses beyond the $20
allowed by respondent. The only remaining issue concerning
petitioner’s Schedule C deductions is whether petitioner is
entitled to $809 of the vehicle expenses she claimed.
Discussion
Deductions are strictly a matter of legislative grace, and
taxpayers must satisfy the specific requirements for any
deduction claimed. See INDOPCO, Inc. v. Commissioner, 503 U.S.
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