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specifically for a computer and computer-related equipment Mrs.
Whitehurst purchased and work-related supplies Mr. Whitehurst
purchased. Respondent disallowed the claimed deductions for
equipment and supplies in full.
A copy of a checking account statement from the 1998 tax
year reflects the following: A purchase of $253.99 and a
handwritten notation of “work fax machine”; a purchase from “X
Technologies” of $624 and a handwritten notation of “work
computer”; and a purchase from “X Technologies” of $45, which is
encircled but otherwise bears no notation. A sales receipt from
1998 for computer software diskettes reflects a shipping charge
totaling $54. A copy of a check carbon copy dated February 13,
1998, indicates a “computer + monitor purchase”. A receipt from
1999 from “Best Buy” reflects a purchase of $31.49 and bears a
handwritten notation of “printer cable”. A service activity
report from 1999 reflects the repair of computer software
problems for $85.
Mr. Whitehurst was employed full time during the years at
issue by the Prince George’s County government in Maryland as a
construction standards inspector. His duties related to building
construction and site development inspection and included
weighing inspection, monitoring and regulating wetlands, and
sediment control monitoring. His employer did not provide new
equipment and did not replace worn-out equipment that was
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