This section contains the nature of the case and procedural background.

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.

The legal issues presented in this case will be displayed here.

The court's holding and decision will be displayed here.

Legal analysis from Dean's Law Dictionary will be displayed here.