Deductability Of Trucks, Cars, Retirement Contributions, Unreimbursed Employee And Demolitions Expenses

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Daniel Omar Parker and Chantrell Antoine Parker v. Comm’r, No. 13231-19, T.C. Memo 2021-111 | September 23, 2021 | Lauber | Dkt. No. 13231-19

Short Summary:  This case analyzes the availability of certain deductions of the taxpayer, namely:  (1) Car and truck expenses; (2) Retirement contributions; (3) Certain unreimbursed employee business expenses claimed as itemized deductions on Schedule A; and (4) the cost of demolishing a structure.

Key Issues:

  • The deductibility of various expenditures.

Facts and Primary Holdings

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