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All three family members had cellular phones during 2003.
Mr. McKeown wore a uniform while he worked for NWA. Petitioners
claimed they contributed some items to charity in 2003.
Petitioners’ Return
Petitioners claimed certain expenses on Schedule A, Itemized
Deductions, on the joint return for 2003. Respondent examined
the return for 2003 and issued petitioners a deficiency notice in
which he disallowed many of the expenses. Of the expenses still
in dispute,3 petitioners assert they are entitled to deduct
claimed noncash charitable contributions as well as unreimbursed
employee business expenses. The unreimbursed employee business
expenses petitioners claimed include expenses for Mr. McKeown’s
vehicle, transportation, travel (including expenses related to
car rentals, airline pass travel, and lodging), and meals while
in Detroit, Newark, and New York as well as expenses for uniform
cleaning and depreciation.
Petitioners timely filed a petition.
3Respondent concedes that petitioners are entitled to deduct
a portion of personal property taxes, a portion of cash
charitable contributions, a portion of certain amounts for tools,
a portion of union dues, and a portion of tax preparation fees.
Petitioners concede they are not entitled to deduct a portion of
personal property taxes, a portion of cash charitable
contributions, Internet expenses, a portion of certain amounts
for tools, certain amounts for uniforms, a portion of union dues,
and a portion of tax return preparation fees.
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