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safety shoes and supplies during 2003. Petitioners subscribed to
the Minneapolis Star Tribune newspaper, and everyone in the
family read it.
Mr. Wasik wore a uniform while he worked for NWA. He needed
to clean his uniforms often because his work involved airline
fuel and oil and was messy.
Petitioners claimed they contributed some items to charity
and made cash contributions in 2003.
Petitioners’ Return
Petitioners claimed certain expenses on Schedule A, Itemized
Deductions, on the joint return for 2003. Respondent examined
the return for 2003 and issued petitioners a deficiency notice in
which he disallowed many of the expenses. Of the expenses still
in dispute,3 petitioners assert they are entitled to deduct
claimed cash and noncash charitable contributions as well as
unreimbursed employee business expenses. The unreimbursed
employee business expense deductions petitioners claimed include
expenses for Mr. Wasik’s vehicle while in Duluth and Milwaukee,
lodging and meals while in Milwaukee, and expenses for safety
3Respondent concedes that petitioners are entitled to deduct
State and local taxes, real estate taxes, a portion of personal
property taxes, home mortgage interest, certain amounts for
tools, a portion of union dues, and tax preparation fees.
Petitioners have conceded they are not entitled to deduct fax
machine expenses, Internet expenses, and investment expenses.
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Last modified: November 10, 2007