- 11 - 1998 Miscellaneous Itemized Deduction On a Schedule A included with their 1998 Federal income tax return, petitioners claimed a $1,837 deduction for unreimbursed employee business expenses. According to petitioner, this deduction relates to cellular telephone and other unspecified expenses incurred by him as an employee of Molly Maid, Inc. Deductions for cellular telephone expenses, if otherwise allowable, are also subject to the substantiation requirements of section 274(d). See sec. 274(d)(4); sec. 280F(d)(4)(A)(v); Brodsky v. Commissioner, T.C. Memo. 2001-240. Petitioners did not attach a Form 2106 to their 1998 return, nor did petitioner maintain any records of the expenses to which the deduction relates. Therefore, petitioners are not entitled to the miscellaneous itemized deduction claimed on their 1998 return because they have failed to satisfy the substantiation requirements necessary to support such a deduction. To the extent that the deduction includes expenses not subject to section 274(d), they have failed to otherwise establish entitlement to a deduction for the unspecified and unexplained expenses. Respondent’s disallowance of the miscellaneous itemized deduction claimed on petitioners’ 1998 return is sustained.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011