Benigno Antonio Gasparutti - Page 7

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          the claim of right rule and was required to make refunds in                 
          another year.  However, section 1341 applies only if the amount             
          of repayment exceeds $3,000 in the taxable year.  Sec.                      
          1341(a)(3).  Moreover, we note that only a percentage of Social             
          Security benefits is taxable under section 83, and petitioner has           
          not demonstrated what percent, if any, of 1993 Social Security              
          benefits was included or taxable on his prior year’s return.                
          Therefore, petitioner is not entitled to a deduction for                    
          repayment of Social Security benefits.                                      
               c. Employee Business Expenses                                          
               Section 262(a) provides that no deduction shall be allowed             
          for personal, living, or family expenses.  Section 162(a)(2),               
          however, permits a deduction for ordinary and necessary traveling           
          expenses incurred while away from home in pursuit of a trade or             
          business.  To qualify for this deduction, the taxpayer must                 
          demonstrate that the expenses are (1) reasonable and necessary              
          traveling expenses, (2) incurred while away from home, and (3) in           
          the pursuit of business.  Commissioner v. Flowers, 326 U.S. 465,            
          470 (1946).  The purpose of the “away from home” provision is to            
          mitigate the burden on the taxpayer, who, because of the                    
          exigencies of his trade or business must maintain two places of             
          abode and thereby incur additional and duplicate living expenses.           
          Tucker v. Commissioner, 55 T.C. 783, 786 (1971); Kroll v.                   
          Commissioner, 49 T.C. 557, 562 (1968).                                      

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