- 10 -10
From June 4 to December 21, 1990, petitioner was employed as
hot plant operator in Victorville. At the time she entered that
employment, it was expected to last a short period of time. While
she was employed in Victorville, petitioner remained there during
the week because of its distance from Catheys Valley and returned to
Catheys Valley on most weekends.
During 1990, petitioner was the primary provider for her
family. Petitioner and Mr. Weichlein continued to incur and pay
mortgage payments, real estate taxes, utility costs, and all other
expenses of owning and maintaining their residence in Catheys
Valley.
On the Schedule A attached to petitioners' Form 1040 for
taxable year 1990, petitioners claimed unreimbursed employee
expenses in the amount of $24,117.7 A portion of this amount
represents travel, meals, and lodging expenses incurred by
petitioner in connection with her employment. Specifically,
petitioner claimed rent in the amount of $3,143; meals in the amount
7 The parties stipulated that $136 for work boots, $243
for work tools, and $974 for union dues are allowable as
deductions under sec. 162(a), subject to the sec. 67(a) 2-percent
limitation. This will be reflected in the Rule 155 computation.
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