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Respondent determined a deficiency of $3,076 in petitioners’
Federal income tax (tax) for their taxable year 2002.
The issues remaining for decision are:
(1) Are petitioners entitled to deduct certain claimed
expenses relating to their automobile? We hold that they are
not.
(2) Are petitioners entitled to deduct certain claimed meal
expenses? We hold that they are not.
(3) Are petitioners entitled to deduct certain claimed
cellular telephone expenses? We hold that they are not.
(4) Are petitioners entitled to deduct certain claimed pager
expenses? We hold that they are not.
(5) Are petitioners entitled to deduct certain claimed
clothing expenses? We hold that they are not.
(6) Are petitioners entitled to deduct certain claimed union
dues in excess of the amount allowed by respondent? We hold that
they are not.
(7) Are petitioners entitled to deduct certain claimed tool
expenses in excess of the amount allowed by respondent? We hold
that they are not.
Background
Some of the facts have been stipulated and are so found
except as stated herein.
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