Bamidele Arike Kolapo - Page 3

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          be entered is not reviewable by any other court, and this opinion           
          shall not be treated as precedent for any other case.                       
               Respondent determined deficiencies in petitioner’s Federal             
          income tax of $2,189 for 2003 and $2,441 for 2004.  After                   
          concessions,2 we must decide whether petitioner is entitled to              
          claim the remaining miscellaneous deductions in dispute.                    
               Some of the facts have been stipulated and are so found.               
          The stipulation of facts and the attached exhibits are                      
          incorporated by this reference.  When the petition was filed,               
          petitioner resided in Irvington, New Jersey.                                
               Petitioner was employed as a system administrator for Medco            
          Health, L.L.C. (Medco), in 2003 and 2004.  Petitioner worked                
          primarily in Medco’s Parsippany, New Jersey, office but sometimes           
          worked in Medco’s Franklin Lake, New Jersey, office in 2003 and             
          2004.  She worked in Franklin Lake in April, June, and September            

               2 Petitioner claimed deductions on Schedules A, Itemized               
          Deductions, for charitable contributions of $1,717 in 2003 and              
          $1,705 in 2004.  Respondent disallowed the $245 noncash portions            
          of these claimed charitable contributions for both 2003 and 2004.           
          Petitioner subsequently substantiated greater charitable                    
          contributions than she had originally claimed on her returns, and           
          respondent conceded that petitioner was entitled to deductions of           
          $3,380 for 2003 and $3,900 for 2004 unless the standard deduction           
          is more advantageous.  Petitioner also provided documentation to            
          substantiate that she paid union dues of $315.20 in 2003 and                
          $391.80 in 2004 and tax preparation fees of $150 in both 2003 and           
          2004.  Respondent concedes that the union dues expenses and the             
          tax preparation fees are deductible, but only to the extent they            
          exceed 2 percent of petitioner’s adjusted gross income.  See                
          infra note 3.                                                               

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