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to be deducted. Sec. 1.274-5T(c)(1), Temporary Income Tax Regs.,
50 Fed. Reg. 46017 (Nov. 6, 1985).
At trial, petitioner did not produce canceled checks or
credit card receipts to substantiate the claimed employee
business expenses. Rather, he presented a worksheet entitled
Fire Fighter and Law Enforcement Deductions listing expenses
totaling $4,838.99, as follows:
Description of Item Amount
Uniforms $ 200.00
Dry cleaning/laundry 1,820.00
Association dues 285.00
Professional dues 375.00
Range dues 220.00
Ammunition 104.00
Camera 49.99
Guns 650.00
Telephone (2nd line) 485.00
Telephone (cellular) 650.00
Total $4,838.99
Petitioner gave explanations for all of the expenses listed
on the worksheet. The dues were paid to the Fraternal Order of
Police, a firefighters union, and the Progressive Black
Firefighters. The range dues and ammunition were unreimbursed
expenses petitioner incurred at a firing range in connection with
his occupation as a police officer. Petitioner purchased the
camera to take pictures of crime scenes and to bolster his police
reports. He also purchased his own weapon for police use, a .40
caliber Sig Sauer P-229 pistol. The $485 telephone expense was
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