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Internet Access Expenses
We now examine those expenses not subject to the strict
substantiation requirements. Petitioner claimed $210 for
Internet access expenses during 2003. We have characterized
Internet expenses as utility expenses. Verma v. Commissioner,
T.C. Memo. 2001-132. Strict substantiation therefore does not
apply, and we may estimate the business portion of utility
expenses under the Cohan rule. See Pistoresi v. Commissioner,
T.C. Memo. 1999-39.
Petitioner introduced copies of credit card statements
indicating that Microsoft charged him a total of $109.75 in 2003.
The Microsoft charges were incurred in August through November
2003, months when he was in Milwaukee, Wisconsin, and Detroit,
Michigan. Petitioner admitted that he did not have documentation
that his employer, NWA, required him to have Internet access.
Petitioner testified that he used the Internet to look up
information about his health insurance.
Petitioner has not proven that his employer required him to
have Internet service or that he used the Internet for his work
at NWA. Petitioner is therefore not entitled to deduct any
Internet access expenses as employee business expenses for 2003.
Cleaning Expenses for Uniforms
Petitioner claimed $722 for cleaning expenses for his NWA
uniforms. Expenses for uniforms are deductible if the uniforms
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