- 8 - that State income taxes are allowed as a deduction for the taxable year within which they are paid or accrued. Respondent conceded that petitioner was entitled to a $14,513 State income tax deduction. Petitioner did not produce any evidence at trial to substantiate the additional claimed $1,236 State income tax deduction. Therefore, petitioner cannot deduct the additional $1,236. 2. Unreimbursed Employee Expenses Petitioner claimed a $3,376 deduction for unreimbursed employee business expenses incurred during 2000. Pursuant to section 162(a), a taxpayer may deduct all of the ordinary and necessary expenses paid or incurred during the taxable year in carrying on a trade or business including a trade or business as an employee. Lucas v. Commissioner, 79 T.C. 1, 6 (1982). Petitioner did not produce any evidence at trial to substantiate the claimed unreimbursed employee business expenses. Accordingly, we sustain respondent’s determination regarding the unreimbursed employee business expenses. Petitioner attached to her posttrial brief documents to support her claimed deduction for unreimbursed employee expenses. Evidence must be submitted at trial; documents attached to briefs and statements made therein do not constitute evidence and will not be considered by the Court. Rule 143(b); Evans v. Commissioner, 48 T.C. 704, 709 (1967), affd. per curiam 413 F.2dPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011