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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
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Last modified: March 27, 2008