In Scott v. Commissioner, T.C. Summ. Op. 2010-47, 2010 WL 1507571 (April 15, 2010), the Tax Court, in a summary opinion, held that a flight attendant is entitled to a deduction for tax return preparation fees and some unreimbursed employee business expenses. The business expenses included union dues, uniforms, and meals. The Tax Court did deny deductions for certain travel expenses while away from home and other personal expenses. For example, the Tax Court denied a deduction for parking fees, tolls, and transportation expenses that did not involve overnight travel or commuting to and from work.