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Moreover, deductions are a matter of legislative grace and
are allowed only as specifically provided by statute. INDOPCO,
Inc. v. Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice
Co. v. Helvering, 292 U.S. 435, 440 (1934).
With these well-established principles in mind, the Court
must determine whether petitioner satisfied his burden of proving
that he is entitled to the itemized deductions at issue.
As previously stated, on his Schedule A for 2002, petitioner
deducted $18,8194 of unreimbursed employee expenses for the
following:
Amount
Uniforms and dry cleaning $8,860
Equipment 4,980
Tuition 2,960
Subscriptions 1,987
Union dues 860
Section 162 allows a deduction for ordinary and necessary
business expenses paid or incurred during the taxable year in
carrying on any trade or business. Sec. 162(a); Deputy v. du
Pont, 308 U.S. 488, 495 (1940). A trade or business includes the
trade or business of being an employee. O’Malley v.
Commissioner, 91 T.C. 352, 363-364 (1988). The taxpayer bears
the burden of substantiation. Hradesky v. Commissioner, 65 T.C.
87, 90 (1975), affd. per curiam 540 F.2d 821 (5th Cir. 1976).
4The amount claimed before the 2-percent floor imposed by
sec. 67(a) was $19,647.
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