Juvy Lyn Andrade Te Eng Fo - Page 12




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          nor is she entitled to claim dry cleaning expenses for these                
          items.  Accordingly, respondent’s determination is sustained                
          regarding the aforementioned unreimbursed employee expenses.                
               With respect to the $704 claimed as instrument/equipment               
          expenses, petitioner testified that most of the amount claimed as           
          an unreimbursed expense was for her cellular phone.  A taxpayer             
          must establish the amount of business use and the amount of total           
          use for the property.  Nitschke v. Commissioner, T.C. Memo. 2000-           
          230; sec. 1.274-5T(b)(6)(i)(B), Temporary Income Tax Regs., 50              
          Fed. Reg. 46016 (Nov. 6, 1985).  As previously discussed,                   
          cellular phones are included in “listed property” for purposes of           
          section 274(d)(4), and therefore, the strict substantiation                 
          requirement applies.                                                        
               Petitioner offered scant evidence regarding the claimed                
          expenses for her cellular phone.  That evidence consisted of the            
          aforementioned $10.64 receipt from Sprint and her testimony that            
          she often had to return patient phone calls using her cell phone.           
          Petitioner did not offer a detailed breakdown of the personal               
          versus business use of the cellular phone.  In addition,                    
          petitioner failed to introduce any evidence to prove that the               
          medical center required her to have a cellular phone.  While                
          petitioner did provide handwritten notations of some of the                 
          amounts that she purportedly paid to Sprint for cellular service            
          in 2002, we do not find these notes credible or sufficient to               







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