I. Problem

Bob Dobalina, a full-time electrician employed by the Bosco Hotel, hired a return for his 2018 tax return. Dobalina works exclusively at the hotel but feels he is entitled to deduct the cost of operating his personal vehicle. Each day Bob transports several thousand pounds of electrical parts, equipment and tools to the BH to complete his work.

II. Facts

The Bosco Hotel does not provide a convenient, well-protected location for Dobalina to store the various electrical items and tools he needs to do his job.Accordingly, the van he owns has a customized interior with appropriate shelves and cabinets for his tools and other items. The van, which is also used by Bob as a personal vehicle, was purchased on April 1, 2018 at a cost of $19,000; the cost includes a customized interior.

III. Issue

Whether Bob Dobalina is entitled to a full or partial transportation expense deduction if the cost of commuting is not deductible expense?

IV. Research

Beginning your research with the United States Supreme Court's decision in Fausner v. United States, prepare a memorandum to my attention that addresses the issue in Mr. Dobalina's case.