Facts
The appellant [X.] lives in Solothurn and has been working for [A. AG] in Bern since August 1, 2000. In his 2001B tax return, he claimed CHF 20,871.-- as professional expenses, which the Cantonal Tax Office of Solothurn reduced to CHF 7,986.--. The Cantonal Court of Solothurn dismissed the appeal regarding cantonal tax, with costs, and did not consider the appeal regarding direct federal tax due to late filing.
The appellant filed an administrative court appeal with the Federal Court and requested that the final assessment be corrected to increase the professional expenses to CHF 20,871.--. The procedural costs of the lower court should not be borne by him, but by the tax authority.
Considerations
The Federal Court examines ex officio and with free cognition whether and to what extent an appeal is to be considered. The administrative court appeal is admissible if the lower court has made a final cantonal decision and the appeal meets the requirements of Art. 108 FJA.
The Federal Court is not bound by the reasoning of the administrative court appeal and can approve or dismiss the appeal for reasons other than those claimed. If a judicial authority has decided as a lower court, the Federal Court is bound by its findings of fact, unless they are obviously incorrect, incomplete, or made in violation of essential procedural provisions.
The Tax Harmonization Act (DTHA) regulates the permissible deductions from income in a conclusive manner, and the cantons are obliged to adopt these deductions without deviation or restriction at the cantonal level. The cantons may include…