Nicely v. Commissioner T.C. Memo

2006-172 (2006)

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Nature of the Case

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Facts

P, a welder, was employed by Mendon Pipeline, Inc. Mendon Pipeline's policy was (1) to pay directly to the lodging provider lodging expenses incurred by an employee because the employee resided so far from the location of the job site (job site location) as to preclude such employee from safely making a daily round-trip from their residence to the job site location and (2) not to pay any other expenses incurred by an employee, such as expenses for meals and automobile usage. P claimed 'Job Expenses and Most Other Miscellaneous Deductions' totaling $13,384. P claimed $12,734 as 'Unreimbursed employee expenses,' $50 as 'Tax preparation fees,' and $600 as 'Other expenses' for clothes, boots, and gloves. D issued a notice of deficiency. P petitioned the Tax Court.