- 18 -
The credit card statements also show that petitioner was
present in Honolulu at least 14 days in June, during which period
he incurred expenses including some for lodging and meals.
Petitioner asserts, and we believe, that he traveled to the
Honolulu area union hall in June 2002 in search of a job, in
which endeavor he was successful. Petitioner was employed by
Matson Navigation as a port relief engineer in Honolulu on three
different ships at various times totaling 9 days. Matson
Navigation provided petitioner with meals on the days he was
working aboard a vessel, and petitioner did not incur necessary
meal expenses during the 9 days when he was employed by Matson
Navigation. Matson Navigation generally did not provide housing
for port relief engineers, and petitioner incurred lodging
expenses for the 4 days that he was employed on two of Matson
Navigation’s ships in Honolulu. However, petitioner did not
incur lodging expenses for the other 5 days he was employed by
Matson Navigation on the SS Manulani. Petitioner also incurred
lodging and meal expenses for the remaining 5 days in Honolulu
during which he was seeking employment.
Petitioners claimed deductions for meals and incidental
expenses for 16 days in Honolulu on their 2002 return.
Petitioners have shown that petitioner was present in Honolulu
and seeking employment or working for 14 days in June 2002.
Petitioners are entitled to deductions at the applicable per diem
Page: Previous 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: March 27, 2008