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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.
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Last modified: May 25, 2011