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As to the 2003 deduction, the $16,299 claimed for Job
Expenses and Most Other Miscellaneous Deductions was derived as
follows on Schedule A of the return:
Unreimbursed employee expenses $13,397
Tax preparation fees 100
Other expenses 2,435
Total $15,932
Less sec. 67(a) 2-percent limitation (367)
Deductible amount1 $15,565
1Petitioner appears to have made a mathematical error
because he claimed $16,299 as a deduction on his return, and,
since the $734 discrepancy was not addressed at trial, it appears
to the Court that the correct mathematical computation is $15,565
and not the $16,299 claimed on Schedule A of petitioner’s return.
The $13,397 in unreimbursed employee expenses consisted of:
Vehicle expenses $13,140
Parking fees, tolls, etc. 140
Meals and entertainment 117
Total $13,397
The other expenses of $2,435 consisted of:
Job search $ 300
Faxes, telephone calls, etc. 250
Printing resumes 50
Traveling for interviews 400
Safety glasses, tools, work gloves, etc. 1,435
Total $2,435
The charitable gifts claimed on Schedules A of petitioner’s
2002 and 2003 tax returns consisted of cash gifts to a church and
noncash contributions of property to the Salvation Army. With
respect to the cash gifts, petitioner’s Schedules A for both
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