- 2 -
other court, and this opinion shall not be treated as precedent
for any other case.
Respondent determined a $3,195 deficiency in petitioner’s
Federal income tax for 2002.
The issue for decision is whether petitioner is entitled to
the deduction for unreimbursed employee expenses claimed on
Schedule A, Itemized Deductions, of her 2002 return.
Background
Some of the facts have been stipulated, and they are so
found. Petitioner resided in New York, at the time that the
petition was filed.
In 2002, the taxable year in issue, petitioner was employed
as a family physician by the Fridley Children’s and Teenagers’
Medical Center, P.A., in Fridley, Minnesota. Petitioner worked
full time at the medical center from November of 2000 to November
of 2002. Petitioner has been unemployed and seeking employment
as a physician since November of 2002.
Petitioner filed a Federal income tax return for 2002 on
which she reported total income of $117,007 and adjusted gross
income of $116,679.
Petitioner attached to her return a Schedule A. Petitioner
claimed total itemized deductions of $44,245, which included
unreimbursed employee expenses of $15,059 before diminution by
the 2-percent floor prescribed by section 67.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: March 27, 2008