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deductions. Of the expenses still in dispute,3 petitioners
claimed they were entitled to deduct unreimbursed employee
expenses related to Mr. Stephens’ NWA mechanic job. The
unreimbursed employee business expenses petitioners claimed
include $6,413 of vehicle expenses and $2,501 of meals incurred
while Mr. Stephens worked in Minnesota. Petitioners also claimed
that they were entitled to a $1,413 charitable contribution
deduction. Petitioners reported on the return that they donated
personal property to the Salvation Army in Minneapolis,
Minnesota. Petitioners produced a receipt at trial, however,
that shows a contribution of items to The Clothes Less Traveled
Thrift Shop, Inc., a charity in Peachtree City, Georgia, valued
at the same amount as the charitable contribution deduction they
claimed on the return.
Petitioners timely filed a petition.
Discussion
The parties resolved many of the disputed expenses before
trial. We are asked to determine whether petitioners are
entitled to deduct the remaining expenses. We begin by
3Respondent concedes that petitioners are entitled to deduct
the State and local income taxes, real estate taxes, personal
property taxes, home mortgage interest, points, safety shoes,
union dues, and a portion of certain amounts for tools claimed on
the return for 2003. Petitioners concede the deductions claimed
for cash contributions, a cellular phone, uniform maintenance,
depreciation, and a portion of the amount for tools.
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