Trent Deshawn Allston - Page 3

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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                   
               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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