Robert A. White - Page 17

                                       - 16 -                                         
          cellular telephone expenses, and he has failed to demonstrate               
          that he was not eligible for reimbursement for any such work-               
          related expenses.  Respondent’s determination as to the claimed             
          cellular telephone expense deduction is sustained.                          
               Uniform and Cleaning                                                   
               Petitioner claimed a deduction of $1,965 for the cost of               
          cleaning his military and DHS uniforms in 2003.                             
               As an immigration inspector, petitioner wore a white shirt             
          with insignia on the sleeves, blue slacks, and, depending on the            
          season, a uniform jacket with an insignia on the chest.  Normal             
          washing was at times insufficient to clean the DHS uniform.  For            
          example, if petitioner rubbed against a greasy cable when                   
          inspecting a ship, ordinary laundering would not remove the                 
          stain.  Professional cleaning was at times necessary.                       
               Two days each month and 2 weeks each year, petitioner                  
          attended National Guard drills.  Petitioner estimated that he               
          paid $12 each time he had his military uniform cleaned.                     
          Petitioner did not offer any estimate of the cost to clean his              
          DHS uniform or indicate how often his uniforms required                     
          professional cleaning.                                                      
               Petitioner described only cleaning expenses.  He did not               
          testify that he spent more to purchase uniforms than any uniform            
          allowance provided by DHS or the National Guard.  Petitioner                
          admitted that he did not know how his return preparer arrived at            

Page:  Previous  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  Next 

Last modified: March 27, 2008