Kim H. Barnes - Page 7

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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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