- 7 -
Line on Amount of
Form 2106 Nature of Claimed Expense Claimed Expense
1 Vehicle expense -
2 Parking fees, tolls, and trans- -
portation
3 Travel expense while away from $1,900
home overnight
4 Business expenses not included on 8,7221
lines 1 through 3
5 Meals and entertainment expenses 1,9162
1According to a separate statement attached to the 1995
return, the $8,722 listed in Form 2106 consisted of $6,411 for
supplies and $2,311 for uniforms.
2Although Form 2106 claimed $1,916 for meals and entertain-
ment, as required by Form 2106, only 50 percent of those expenses
(i.e., $958) was claimed on line 20 of Schedule A as part of
unreimbursed employee expenses.
The 1995 return claimed on line 21 of Schedule A $318 for
“Tax preparation fees” and did not claim any amount on line 22 of
that schedule, entitled “Other expenses”.
As required by the job-expense section of the 1995 return
and section 67(a) (2-percent adjustment), the total expenditures
claimed in that section, i.e., $13,834, were reduced by an amount
equal to 2 percent of the $869 of adjusted gross income reported
in the 1995 return, i.e., by $17. The 1995 return claimed the
balance, i.e., $13,817, on line 26 of Schedule A as a deduction.
The 1995 return also included Schedule C, Profit or Loss
From Business (Schedule C), which claimed that petitioner was the
proprietor of a business that provided truck repair services.
Schedule C reported gross income of $2,500 and claimed “Total
expenses before expenses for business use of home” of $42,939
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Last modified: May 25, 2011