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Respondent determined a deficiency of $8,866 in petitioners’
2002 Federal income tax. The issues for decision are: (1) The
amount of noncash charitable contribution deductions which
petitioners are entitled to claim on Schedule A, Itemized
Deductions, and; (2) the amount of the excess unreimbursed
employee and other miscellaneous expenses deduction1 to which
petitioners are entitled.
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time of filing the
petition, petitioners resided in Miami, Florida.
Petitioners timely filed a joint Form 1040, U.S. Individual
Income Tax Return, for taxable year 2002, in which they claimed
as Schedule A deductions medical and dental expenses, charitable
contributions, and excess unreimbursed employee and other
miscellaneous expenses. Respondent determined that the amounts
claimed for these latter deductions were overstated and
accordingly sent petitioners a notice of deficiency. Petitioners
timely petitioned this Court. Petitioners concede, and thus no
1The excess unreimbursed employee and other miscellaneous
expenses deduction is a Schedule A deduction. The amount equals
the sum of: (1) Unreimbursed employee expenses--job travel,
union dues, job education, etc.; (2) tax preparation fees; and
(3) other expenses--investment, safe deposit box, etc., less an
amount equal to 2 percent (the 2-percent floor) of the taxpayer’s
adjusted gross income. See sec. 67(a).
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