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Educational expenses 1,010 -0-
Office supplies 90 -0-
Depreciation 1,948 -0-
Vehicle expenses 1,399 -0-
Travel expenses 270 -0-
During 1998, petitioner Keith T. Bowers was a construction
superintendent. The amounts claimed by petitioners as
miscellaneous deductions pertaining to petitioner Keith T.
Bowers’s employment during 1998 and the amounts allowed by
respondent are as follows:
Claimed Allowed
Uniforms $236 -0-
Union dues 200 -0-
Tools 183 $2,100
With respect to the vehicle expenses pertaining to
petitioner’s employment, it appears that these expenses were
incurred for transportation to and from petitioner’s National
Guard drills. In this regard, petitioner presented a letter from
the adjutant of her guard unit stating that petitioner was not
entitled to reimbursement from the National Guard for “drill
mileage”. Petitioner’s orders to go to Fort Rucker, Alabama, and
to proceed then to Clarksburg, West Virginia, provided that she
was entitled to reimbursement for her travel expenses, and there
is no evidence of other expenses pertaining to travel.
Regarding the educational expenses, it appears that these
expenses were incurred by petitioner in 1997 and 1998 obtaining a
Bachelor of Arts Degree in History from the California State
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Last modified: May 25, 2011