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for taxable year 2002. Because petitioner was not away from home
when he incurred his claimed unreimbursed employee business
expenses, he is unable to deduct these expenses under section
162(a)(2). Therefore, we need not and do not decide whether
petitioner has substantiated his claimed miscellaneous itemized
deductions. Accordingly, respondent’s determination on this
issue is sustained.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.2
2Because the remaining itemized deductions were less than
the standard deduction for 2002, respondent’s calculation of
petitioner’s deficiency using the 2002 standard deduction is
correct.
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Last modified: May 25, 2011