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unreimbursed employee business expenses, the Court notes that
commuting expenses incurred by a taxpayer to and from the
taxpayer's place of employment are personal expenses and are not
deductible. Sec. 262; Commissioner v. Flowers, 326 U.S. 465
(1946). Petitioners presented no argument and cited no authority
to the contrary. Petitioners contended at trial that they had
incurred expenses for tax preparation and for special clothing
required by Mrs. Parrett in her employment. The Court holds
that, to the extent any expenses of this nature were incurred,
the amounts would not exceed 2 percent of petitioners' adjusted
gross income each year, and, therefore, under section 67(a),
petitioners are not entitled to deductions for those items.
With respect to charitable contributions, petitioners
produced no documentary evidence to substantiate their
contributions for the 2 years at issue. Petitioners testified
that their records were destroyed in the flooding of their home.
Even though their records were destroyed, petitioners made no
attempt to reconstruct evidence of their contributions for the 2
years in question. However, it appears to the Court that
petitioners did make qualifying charitable contributions during
the years at issue and, therefore, under the Court's
discretionary authority pursuant to Cohan v. Commissioner, 39
F.2d 540, 543-544 (2d Cir. 1930), allows petitioners charitable
contribution deductions of $300 for each year at issue.
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