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Petitioners’ Return
Petitioners claimed certain expenses on Schedule A, Itemized
Deductions, on their joint return for 2003. Respondent examined
petitioners’ 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 unreimbursed employee business expenses related to Mr.
Wilbert’s NWA mechanic job. The unreimbursed employee business
expenses petitioners claimed include expenses for Mr. Wilbert’s
vehicle, lodging and pass travel, and meals while he worked in
Chicago, Anchorage, and Flushing. Petitioners also claimed
expenses for cleaning Mr. Wilbert’s uniforms.
Petitioners timely filed a petition.
3Respondent concedes that petitioners are entitled to deduct
amounts claimed for State and local income taxes, real estate
taxes, home mortgage interest, tax preparation fees, union dues,
equipment, and professional licenses. Respondent also concedes
that petitioners are entitled to deduct portions of the amounts
claimed for “education job,” education supplies, gloves, job-
related software, office supplies, phone, professional
associations, safety boots, and safety equipment, as well as an
ID badge expense petitioners did not originally claim on the
return. Petitioners concede they are not entitled to deduct
amounts they claimed for cash contributions, noncash
contributions, financial publications, flight equipment,
Internet, miscellaneous supplies, certain amounts for tools,
professional publications, safety glasses, and uniform
alterations. Petitioners also concede they are not entitled to
deduct portions of the amounts claimed for “education job,”
education supplies, gloves, job-related software, office
supplies, phone, professional associations, safety boots, and
safety equipment.
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Last modified: November 10, 2007