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2004.3 Because the claimed medical and dental expenses are less
than 7.5 percent of petitioners’ reported AGI for each of the
years in issue, petitioners are not entitled to a deduction for
medical and dental expenses. See sec. 213(a).
B. Unreimbursed Employee Business Expenses
In general, a taxpayer may deduct ordinary and necessary
expenses paid or incurred in connection with the operation of a
trade or business. Sec. 162(a); Boyd v. Commissioner, supra at
313. A trade or business includes the trade or business of being
an employee. O’Malley v. Commissioner, 91 T.C. 352, 363-364
(1988). For such expenses to be deductible, the taxpayer must
not have the right to obtain reimbursement from his employer.
See Orvis v. Commissioner, 788 F.2d 1406, 1408 (9th Cir. 1986),
affg. T.C. Memo. 1984-533.
A taxpayer generally cannot deduct personal, living, or
family expenses. Sec. 262(a). Articles of clothing, including
shoes or boots, are deductible only if the clothing is required
in the taxpayer’s employment, is not suitable for general or
personal wear, and is not worn for general or personal purposes.
Yeomans v. Commissioner, 30 T.C. 757, 767-768 (1958); Nicely v.
Commissioner, T.C. Memo. 2006-172.
Petitioners contend they spent a total of $1,400 in each of
3 Petitioners did not claim a deduction for medical and
dental expenses on their 2002 return. However, the $11,920 of
reconstructed expenses for 2002 includes $2,100 of medical and
dental expenses.
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