- 3 -
From April through October of 2002, petitioner was employed
away from his residence as a truck driver by a pipeline construc-
tion company. During January through March and October 23
through December 2002, petitioner was not employed away from his
residence.
Petitioner timely filed a tax return for his taxable year
2002 (petitioner’s 2002 tax return). In Schedule A-Itemized
Deductions included as part of that return (2002 Schedule A),
petitioner claimed “Medical and Dental Expenses” (medical and/or
dental expenses) totaling $4,880 prior to the application of the
7.5-percent floor imposed by section 213(a). As required by
section 213(a), petitioner reduced the $4,880 of such expenses
claimed in the 2002 Schedule A by 7.5 percent of his adjusted
gross income (i.e., by $4,623).
In his 2002 Schedule A, petitioner also claimed “Gifts to
Charity” (charitable contributions) totaling $980.
Finally, in his 2002 Schedule A, petitioner claimed “Job
Expenses and Most Other Miscellaneous Deductions” (job expenses)
totaling $18,107 prior to the application of the two-percent
floor imposed by section 67(a). Of that total, petitioner
claimed $17,098 as “Unreimbursed employee expenses”, $175 as “Tax
preparation fees”, and $834 as “Other expenses” identified as
union dues. With respect to the $17,098 of claimed unreimbursed
employee expenses, petitioner, as required, completed Form 2106-
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011