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JOURNALS DUES”. As required by section 67(a), petitioners
reduced those expenses by two percent of their adjusted gross
income (i.e., by $1,631). In determining the taxable income
reported in their 2001 return, petitioners deducted the balance
(i.e., $3,161), as well as the other itemized deductions claimed
in the 2001 Schedule A that were not subject to the two-percent
floor imposed by section 67(a).
In the 2002 Schedule A, petitioners claimed $2,300 of
unreimbursed employee expenses, which they identified in that
schedule as “EXPENSES”. As required by section 67(a), petition-
ers reduced those expenses by two percent of their adjusted gross
income (i.e., by $1,488). In determining the taxable income
reported in their 2002 return, petitioners deducted the balance
(i.e., $812), as well as the other itemized deductions claimed in
the 2002 Schedule A that were not subject to the two-percent
floor imposed by section 67(a).
In the 2003 Schedule A, petitioners claimed $2,300 of
unreimbursed employee expenses, which they identified in that
schedule as “UNION DUES ACCOUNTING JOU”. As required by section
67(a), petitioners reduced those expenses by two percent of their
adjusted gross income (i.e., by $1,716). In determining the
taxable income reported in their 2002 return, petitioners de-
ducted the balance (i.e., $584), as well as the other itemized
deductions claimed in the 2003 Schedule A that were not subject
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