- 4 -
that amount on their 1997 income tax return, but did not include
it in income. In the notice of deficiency for 1997, respondent
included the $62,595 in petitioners’ gross income.
2. 1997 and 1998 Miscellaneous Deductions
During 1997 and 1998, petitioner was employed as a Chief
Warrant Officer with the California Army National Guard and was
on active duty. On October 17, 1997, she was ordered to attend
flight school at Fort Rucker, Alabama, from November 11, 1997 to
March 6, 1998. She was then ordered to proceed to Clarksburg,
West Virginia, for further training.
The amounts claimed by petitioners as miscellaneous
deductions pertaining to petitioner’s employment during 1997 and
1998 and the amounts allowed by respondent are as follows:
1997
Claimed Allowed
Rent $300 -0-
Uniforms, etc. 2,542 $2,246
Books and publications 76 -0-
Flight exams 282 -0-
Telephone 479 -0-
Educational expenses 3,022 -0-
Vehicle expenses 1,548 -0-
1998
Books and publications 295 -0-
Uniforms, etc. 2,929 661
Telephone 293 -0-
4(...continued)
debt. The notice of deficiency for 1997 uses the Form W-2 amount
and petitioners have not disputed that amount.
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