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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.
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