Life is unfair, and the tax law often becomes part of that unfairness.  But the mere fact that a result may be unfair is not enough to change its result as the taxpayer discovered in the case of Vargas v. Commissioner, TC Summary Opinion 2015-69.

Mr. Vargas filed a married filing separate return for 2013, reporting total adjusted gross income of $67,045, exemptions for himself and his son of $7,800 and itemized deductions that included $40,978 of employee business expenses.  Mr. Vargas was a pilot flying internationally was expected to incur significant unreimbursed expenses.