Trent Deshawn Allston - Page 7

                                        - 6 -                                         
               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.                                                     





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  Next

Last modified: May 25, 2011