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Commissioner, 503 U.S. 79, 84 (1992); Interstate Transit Lines v.
Commissioner, 319 U.S. 590, 593 (1943); Deputy v. du Pont, 308
U.S. 488, 493 (1940); New Colonial Ice Co. v. Helvering, 292 U.S.
435, 440 (1934).
Job Expenses and Other Miscellaneous Itemized Deductions
Section 162(a) provides that a taxpayer may deduct all
ordinary and necessary expenses paid or incurred during the
taxable year in carrying on any trade or business, including the
trade or business of being an employee. Kurkjian v.
Commissioner, 65 T.C. 862, 869 (1976). Expenditures for
personal, living, or family expenses are not allowable as
deductions. See sec. 262(a).
On his 2000 Schedule A, petitioner claimed a job expenses
deduction and other miscellaneous itemized deductions of $1,290
and $7,575, respectively. These deductions include expenses for
postage, journals, checking account fees, a laptop, a scanner,
and a digital camera incurred by petitioner in connection with
Suffola’s business activity.
A corporation is treated as a separate entity from its
shareholders for tax purposes. Moline Props., Inc. v.
Commissioner, 319 U.S. 436 (1943). The voluntary payment of
corporate expenses by officers, employees, or shareholders may
not be deducted on the taxpayer’s individual return. Deputy v.
du Pont, supra at 494; Noland v. Commissioner, 269 F.2d 108 (4th
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Last modified: May 25, 2011