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other court, and this opinion shall not be treated as precedent
for any other case.
Respondent determined a deficiency of $4,800 in petitioners’
2002 Federal income tax. After concessions,2 the issues are:
(1) Whether petitioners are entitled to deduct medical and dental
expenses in an amount greater than that allowed by respondent,
and (2) whether petitioners are entitled to deduct employee
business expenses in amounts greater than those allowed and
conceded by respondent.
Background
At all relevant times, including throughout 2002 and at the
time they filed their petition, petitioners resided in
Burlington, West Virginia (Burlington). As of the date of trial,
petitioners had lived in Burlington for approximately 33 years,
and their four children lived in the surrounding area.
Petitioner Daniel P. Marple is a sheet metal worker by trade
and a member of the Sheet Metal Workers’ International
Association, Local Union No. 100 (Local 100). The jurisdiction
2 Respondent concedes petitioners are entitled to deduct
$11,520 on Schedule C, Profit or Loss From Business, for wages
paid in taxable year 2002 and claim a deduction on Schedule A,
Itemized Deductions, for 3,304 business miles attributable to
petitioner Daniel P. Marple’s temporary employment with Eber
HVAC, Inc., in taxable year 2002.
Petitioners concede they are not entitled to deduct $419 for
Mr. Marple’s union dues and assessments, which represents the
unsubstantiated portion of the union dues and assessments claimed
on Schedule A for taxable year 2002.
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