- 14 -
that his employer, NWA, required him to have Internet access
while he worked in Newark.
Petitioners have not proven that Mr. Riley’s employer
required him to have Internet access for his work at NWA or that
he used the computer for his work at NWA. Petitioners are
therefore not entitled to deduct their Internet access expenses
as employee business expenses for 2003.
Safety Glasses and Safety Shoes Expenses
Petitioners claimed $80 for safety glasses and $102 for
safety shoes for 2003. A taxpayer is entitled to deduct
unreimbursed employee expenses only to the extent that the
taxpayer demonstrates that he or she could not have been
reimbursed for such expenses by his or her employer. Sec.
162(a); Podems v. Commissioner, 24 T.C. 21, 23 (1955).
Petitioners did not provide any documentation showing that
Mr. Riley purchased safety glasses or safety shoes in 2003.
Moreover, the parties introduced the NWA airline mechanics’ union
contract (union contract), which contradicts petitioners’ claimed
deductions for safety glasses and safety shoes expenses. The
union contract shows that NWA provided its mechanics with safety
glasses and safety shoes. Alternatively, NWA would reimburse
employees up to $90 for each of the safety glasses and the safety
shoes if the employee chose to buy his or her own. Even if
petitioners had shown that Mr. Riley had purchased safety glasses
Page: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: November 10, 2007