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sustain respondent’s disallowance of petitioner’s deduction for
vehicle expenses.
As previously stated, petitioner deducted the following
unreimbursed employee expenses as reflected on Form 2106
accompanying her Schedule A for 2002:
Uniforms/protective clothing $ 1,236
Laundry/dry cleaning 548
Shoes, stockings, socks 425
Instrument/equipment 704
Supplies 601
Books/journals/magazines 350
Job-seeking expenses 2,608
Business gifts 1,747
At trial, petitioner offered the following evidence to
substantiate her claimed unreimbursed employee expenses: (1) 13
receipts from Plaza Cleaners totaling $242.52; (2) 6 receipts
from Office Max totaling $387.28; (3) 1 receipt from Sprint
totaling $10.64; and (4) 11 receipts totaling $665.06 for a
variety of clothing purchased from stores including J.Crew, Ann
Taylor, and Macy’s. Petitioner testified that the supplies
purchased at Office Max were for her patient medical records kept
at home and that her dry cleaning expenses were for her work
attire. Petitioner also submitted six pages of handwritten notes
wherein she listed other purported expenses, such as business
gifts and job-seeking expenses. Petitioner provided no evidence
whatsoever to substantiate that she actually incurred any of the
expenses annotated in these handwritten notes.
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