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records, a taxpayer, under the law, was "allowed" deductions for
such expenses pursuant to a "formula".
The disallowed deductions consisted of the following:
1998 1999
Charitable contributions $ 7,159 $ 6,725
Unreimbursed employee expenses
(before the sec. 67(a)
limitation) 14,472 15,701
Petitioners acknowledged at trial that their actual
charitable contributions were considerably less than the amounts
claimed on their returns. Mrs. Parrett estimated that
petitioners actually contributed to charity approximately 33
percent of the amount claimed on their 1998 return and
approximately 24 percent of the amount claimed on their 1999
return.
The unreimbursed employee expenses shown above represented
the commuting expenses of petitioners to and from their residence
with respect to their respective places of employment. Mr.
Beltran advised petitioners that such expenses were deductible,
even though it appears that petitioners had never previously
claimed such expenses as deductions on their returns for prior
years.
With respect to the first issue regarding petitioners'
entitlement to deductions for charitable contributions and
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