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claimed unreimbursed employee expenses on Schedule A, Itemized
Deductions, as follows:
Continuing education $250
Books/subscriptions/etc. 420
Uniforms/maintenance 1,325
Telephone 625
Vehicle 17,190
Total $19,810
She also deducted $192 for telephone expenses and $782 for
uniform/maintenance and $1,588 for car and truck expenses, among
other items, on Schedule C, Profit or Loss From Business.
Petitioner reported total business mileage of 59,610 miles, of
which 5,040 miles were reported on Schedule C. Petitioner’s
income from her work in Bakersfield, unlike her income from her
work at the other locations, was reported as nonemployee
compensation on the Schedule C.
During 1997 petitioner maintained a log of her vehicle’s
mileage. According to the log, her vehicle was driven a total of
48,490 miles between January 16, 1997, the first day of her first
job assignments that year, and December 31, 1997.
The record shows the number of round trips that were made as
well as the mileage between petitioner’s apartment in Stockton
and the facilities to which she drove. The record establishes
that in addition to the undisputed 5,040 business miles that she
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