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office space. That space, located in Hollywood, California (the
Hollywood premises), was used by Melissa as living space during
periods when she was unable to return to reside with petitioner
in Irvine. Prior to the trial in this case, petitioner did not
substantiate the balance of the expenses listed on Schedule C,
which consisted of $1,336 of depreciation expense and $1,422 of
“increased office expense.”
Petitioner’s Schedule A Deductions
(1) Clothing Expense: $9,721
During 1999, in her position as a district manager for
Mervyn’s, petitioner was required by her employer to wear black
or white dresses or suits (the latter to consist of either pants
or a skirt with matching jacket) while on the job. There was no
need to go to “specialized” stores for the required clothing, and
there was no company logo on the clothing. Because petitioner
did not own black or white dresses and suits, she was required to
purchase a new wardrobe, and the cost, in 1999, was $9,721.5
5 On brief, petitioner argues, for the first time, that the
$9,721 in unreimbursed employee business expenses consists of
$8,490 of “vehicle expense”, $350 of “parking fees, tolls and
transportation”, $450 of “travel expenses”, and only $431 of
“clothing costs”. At trial, petitioner testified that the entire
$9,721 was attributable to “[t]he clothing allowance that was
disallowed”, and she agreed with the Court’s description of the
issue of unreimbursed employee business expenses as involving
only clothing. There is no evidence in the record to support
petitioner’s allegation on brief that the $9,721 at issue mostly
relates to expenditures other than for clothing that she was
required to wear on the job. Therefore, we find that the entire
(continued...)
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