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trade or business of being an employee. See Fogg v.
Commissioner, 89 T.C. 310 (1987). While we recognize that
employee business expenses may be deductible, a taxpayer still
must establish that such alleged expenses were made and are
expenses of being an employee. See Rule 142(a). In addition,
certain expenses, including travel and automobile expenses, must
be substantiated by adequate records establishing the amount of
such expense, the time and place of such travel or use of “listed
property” that includes automobiles, and the business purpose of
such expense. See secs. 274(d), 280F(d)(4). Petitioner has no
records to substantiate the amount of any employee business
expense greater than that allowed by respondent.
With respect to the deduction claimed for petitioner’s
clothing, a taxpayer may not deduct expenses for clothing, even
though used in the course of business, if the clothing is
suitable for general or personal wear. Kennedy v. Commissioner,
T.C. Memo. 1970-58, affd. 451 F.2d 1023 (3d Cir. 1971).
Petitioner concedes that the deductions claimed for clothing,
laundry, etc., fall into this category. We sustain respondent’s
determination with respect to the miscellaneous deduction.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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Last modified: May 25, 2011