- 11 - 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 toPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 NextLast modified: March 27, 2008