Juvy Lyn Andrade Te Eng Fo - Page 11




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               In the light of petitioner’s testimony regarding her need to           
          keep patient medical records at home and the aforementioned                 
          receipt from Office Max that petitioner provided to the Court, we           
          hold that petitioner is entitled to a deduction of $387.28 for              
          supplies.                                                                   
               With respect to the $1,236 and $425 in unreimbursed employee           
          expenses for uniforms/protective clothing and shoes/stockings               
          /socks, petitioner testified that she would not wear either the             
          clothing or stockings that she wore to work outside of work,                
          although she did admit they would be suitable for wear outside of           
          work.  Articles of clothing, including shoes, stockings, and                
          socks are deductible under section 162(a) 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).            
          Petitioner testified that there was no dress code or uniform                
          requirement at the medical center where she worked, and that even           
          though she was not inclined to wear the clothing in question when           
          she was not at work, the clothes were, in fact, suitable for                
          general wear.  In fact, petitioner acknowledged at trial that she           
          was actually wearing some of the clothes that she purchased for             
          work in 2002.  Therefore, and on the record before us, we find              
          that petitioner is not entitled to the deductions she claims for            
          clothing, shoes, stockings, and socks for her 2002 taxable year,            







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