- 5 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 NextLast modified: November 10, 2007