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1992
Respondent Respondent
Claimed Disallowed Allowed
Credit Card Charges $ 8,177 $ 6,711 $ 1,466
Client Costs 1,069 489 580
Expense Reimbursement 10,319 1,170 9,149
Miscellaneous 1,845 966 879
Meals/Entertainment 5,610 2,906 2,704
Total $27,020 $12,242 $14,778
1993
Respondent Respondent
Claimed Disallowed Allowed
Credit Card Charges $ 9,705 $ 6,781 $ 2,924
Client Costs 22,925 17,797 5,128
Expense Reimbursement 10,927 2,365 8,562
Professional Dues 20,124 8,001 12,123
Meals/Entertainment 1,655 331 1,324
Total $65,336 $35,275 $30,061
On their individual joint Federal income tax returns for
1992 and 1993, petitioners claimed $20,792 and $25,594,
respectively, as Schedule A itemized deductions for vehicle
expenses, parking fees, travel expenses, and meals and
entertainment expenses (hereinafter collectively referred to as
job expenses) incurred by petitioners in their capacities as
employees of DUI.
On audit, relying largely on petitioner’s travel log,
respondent allowed for each year $2,054 for vehicle expenses and
$223 for parking fees after determining that petitioner in 1992
and in 1993, in his capacity as an employee of DUI, made 21 trips
in his personal vehicle at an average of 300 miles per trip.
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Last modified: May 25, 2011