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Hornbeck also provided petitioner with uniforms and safety
equipment (including work vest, hard hat, safety goggles, safety
glasses, rain slicker, and flashlight) that it required for its
employees. Petitioner was also required to wear steel-toe boots,
which were not provided by Hornbeck. Hornbeck did not provide or
require its employees to have cell phones or pagers.
In April 2002, petitioner attended a firefighting school in
Fort Lauderdale, Florida. Hornbeck did not require or pay for
petitioner to attend the firefighting school; rather,
petitioner’s tuition was paid by his union. He drove his own car
to Fort Lauderdale from his home in Sarasota to attend the
firefighting school. Petitioner recorded the dates, location,
and purpose of his trip to Fort Lauderdale on his personal
calendar for 2002. He did not keep any record regarding the
mileage traveled on his trip to the firefighting school, but the
parties have agreed that the one-way trip from petitioner’s home
in Sarasota to Fort Lauderdale is approximately 209 miles.
Under Job Expenses and Most Other Miscellaneous Deductions
on their Schedule A, Itemized Deductions, for 2002, petitioners
claimed the following deductions:
Unreimbursed employee expenses $18,509
Tax preparation fees 1,190
Other expenses 3,143
Respondent allowed the deduction for tax preparation fees in
2002. Petitioners also attached an extensive compilation of
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