Brian F. Nicely - Page 3

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          the two-percent floor imposed by section 67(a).1  Of that total,            
          petitioner claimed $12,734 as “Unreimbursed employee expenses”,             
          $50 as “Tax preparation fees”, and $600 as “Other expenses” for             
          clothes, boots, and gloves.  With respect to the $12,734 of                 
          claimed “Unreimbursed employee expenses”, petitioner, as re-                
          quired, completed Form 2106-EZ, Unreimbursed Employee Business              
          Expenses, and included that form as part of petitioner’s 2002               
          return (2002 Form 2106-EZ).  In the 2002 Form 2106-EZ, petitioner           
          claimed the following “Unreimbursed employee expenses”:                     
                         Expense                   Amount                             
                   Vehicle                         1$8,782                            
                   Meals                            23,952                            
               1Petitioner calculated the $8,782 of claimed vehicle ex-               
          penses by using the standard mileage rate for 2002 of 36.5 cents            
          per mile and multiplying that rate by 24,060, the number of miles           
          that petitioner claims he drove his automobile for business                 
          (business miles) during 2002.  At trial, petitioner conceded that           
          the total amount of business miles claimed for 2002 in the 2002             
          Form 2106-EZ was overstated by approximately 3,000 miles.                   
               2In calculating the $3,952 of claimed meal expenses, peti-             
          tioner claimed in the 2002 Form 2106-EZ total meal expenses of              
          $7,904 and reduced that total by 50 percent, as required by sec.            
               As required by section 67(a), petitioner reduced the $13,384           
          of total “Job Expenses and Most Other Miscellaneous Deductions”             
          claimed in the 2002 Schedule A by two percent of his adjusted               
          gross income (i.e., by $1,091).  In determining the taxable                 

               1All section references are to the Internal Revenue Code in            
          effect for the year at issue.  All Rule references are to the Tax           
          Court Rules of Practice and Procedure.                                      

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Last modified: May 25, 2011