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dispute,2 petitioners assert they are entitled to deduct claimed
cash and noncash charitable contributions as well as unreimbursed
employee business expenses. The unreimbursed employee business
expenses petitioners claimed include expenses for Mr. Bogue’s
vehicle, lodging, and meals while in Detroit, Washington, New
York, and Milwaukee as well as expenses for Internet access,
safety glasses and safety shoes, uniform cleaning, and cellular
telephone.
Petitioners timely filed a petition.
OPINION
The parties resolved many of the disputed expenses before
trial. We are asked to determine whether petitioners are
entitled to deduct the remaining expenses. We begin by
considering whether Mr. Bogue was away from home when he incurred
expenses for his vehicle, lodging, and meals in Detroit,
Washington, New York, and Milwaukee.
2Respondent concedes that petitioners are entitled to deduct
a portion of medical and dental expenses, State and local income
taxes, real estate taxes, a portion of personal property taxes,
home mortgage interest, a portion of points, tax preparation
fees, job search expenses, job search mileage, a portion of
maintenance of uniforms expenses, and union dues. Petitioners
concede that they are not entitled to deduct miscellaneous
expenses, miscellaneous office supplies, certain amounts for
tools, professional publications, financial publications, and
miscellaneous investment expenses, as well as portions of medical
and dental expenses, personal property taxes, points, and certain
amounts for uniforms.
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Last modified: November 10, 2007