- 12 -
Income Tax Regs. Performance of services as an employee
constitutes a trade or business. O’Malley v. Commissioner, 91
T.C. 352, 363-364 (1988).
Section 274 provides more stringent substantiation
requirements for deductions with respect to any passenger
automobile under section 280F(d)(4)(A)(i). Sec. 274(d)(4).
The cost of clothing may be deductible if: (1) The clothing
is of a type specifically required as a condition of employment;
(2) it is not adaptable to general usage as ordinary clothing;
and (3) it is not so worn. Yeomans v. Commissioner, 30 T.C. 757,
767 (1958).
Petitioner claimed a deduction for unreimbursed employee
expenses of $2,400. Petitioner explained at trial that the
unreimbursed employee expenses include parking tickets and
transportation expenses, but she did not specify what expenses
she incurred, how the expenses relate to her employment, why she
is entitled to a deduction for the expenses, or the amount of
each expense. In addition, petitioner did not substantiate the
claimed deduction for the unreimbursed employee expenses. We
conclude that petitioner is not entitled to a deduction for the
claimed unreimbursed employee expenses, and respondent’s
determination is sustained.
Petitioner claimed a deduction for $2,500 as an expense for
care of work clothing, but she testified that she paid about $975
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011