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is not reviewable by any other court, and this opinion should not
be cited as authority.
Respondent determined a deficiency of $4,482 in petitioner’s
Federal income tax for 2002. After a concession by respondent,2
the issues for decision are: (1) Whether petitioner is entitled
to deduct certain unreimbursed employee expenses; (2) whether
petitioner is entitled to a deduction for charitable
contributions; and (3) whether petitioner is entitled to a
deduction for medical and dental expenses incurred in 2002.
At the time the petition was filed, petitioner’s legal
residence was Brooklyn, New York.3
During taxable year 2002, petitioner was employed as a
campus police officer at Borough of Manhattan Community College.
He also took courses at the college toward a degree in writing
and literature. Upon the advice of some of his coworkers,
petitioner engaged someone in the payroll department at Borough
of Manhattan Community College to prepare his income tax return
for 2002. He filed his 2002 Federal income tax return timely,
2Petitioner claimed itemized deductions on a Schedule A,
Itemized Deductions, of $30,010 on his 2002 income tax return.
In the notice of deficiency, respondent disallowed all of the
Schedule A itemized deductions. At trial, respondent conceded
petitioner’s entitlement to deduct $2,965 for State and local
income taxes paid. The remaining issues are all itemized
deductions.
3The parties did not submit an agreed stipulation of facts
at trial. Exhibits, however, were offered into evidence during
the course of the trial.
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