- 5 - Schedule A Itemized Deductions Petitioner claimed the following Itemized deductions: Form 2106 vehicle expenses $4,007 Tax preparation fees 156 Tax prep. & tax pubs. 100 Cont. educ. books 500 Uniform/shoes 1,152 5,915 At trial, petitioner had no memory of the expenses he deducted for the purchases of continuing education books, uniforms, and shoes. He also testified that he prepared and electronically filed his own 1998 return. No evidence was submitted to substantiate expenses deducted for tax preparation fees and tax publications. Finally, petitioner admitted that all employee business expenses incurred by him during his employment with Polygram Manufacturing & Distribution Centers were reimbursed. He would not, therefore, be entitled to claim a miscellaneous employee business expense deduction for automobile expenses on Schedule A. We sustain respondent’s disallowance of the $5,915 claimed as miscellaneous itemized deductions on Schedule A of his 1998 return.1 Schedule C Business Expenses During the examination of petitioner’s 1998 return, and in particular with regard to Schedule C, respondent allowed petitioner the following business expenses: 1 As discussed infra, respondent did allow petitioner to deduct automobile expenses on Schedule C of his 1998 return.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011