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Petitioner claimed a miscellaneous itemized deduction for
unreimbursed employee expenses of $10,645, which included $3,260
for a computer, $650 for books, $450 for supplies, and $6,285 for
attorney’s fees.4 Petitioner failed to introduce any evidence
regarding the alleged expenses for books, supplies, or attorney’s
fees. Petitioner testified that she was sure she had supporting
documents somewhere but did not bring them to trial. Regarding
the alleged unreimbursed employee expense for the computer, a
receipt for a computer and related equipment was introduced into
evidence. However, the receipt indicated a date of August 20,
2001. Petitioner failed to prove that she incurred unreimbursed
employee expenses during 2002. Therefore, we hold that
petitioner is not entitled to a miscellaneous itemized deduction
for unreimbursed employee expenses.
In reaching our holdings, we have considered all arguments
made, and, to the extent not mentioned above, we conclude that
they are moot, irrelevant, or without merit.
To reflect the foregoing,
Decision will be
entered under Rule 155.
4 At trial, petitioner alleged respondent conceded she was
entitled to deduct the attorney’s fees. There is no evidence in
the record that supports petitioner’s allegation, and we find
respondent did not concede the matter.
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