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2000, to manage the development, marketing, and sale of business
applications for Handspring’s PDA.
Petitioner timely filed Form 1040, U.S. Individual Income
Tax Return, for his taxable year 2001 (2001 return). In Schedule
A-Itemized Deductions included as part of that return (2001
Schedule A), petitioner claimed, inter alia, $24,373 of “Job
Expenses and Most Other Miscellaneous Deductions” (job expenses)
prior to the application of the two-percent floor imposed by
section 67(a). Those claimed job expenses consisted solely of
“Unreimbursed employee expenses”.
Petitioner, as required, completed Form 2106, Employee
Business Expenses (2001 Form 2106), with respect to the claimed
unreimbursed employee expenses and included that form as part of
his 2001 return. In the 2001 Form 2106, petitioner claimed the
following “Unreimbursed employee expenses”:
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Last modified: May 25, 2011