- 3 - business they are associated, name of restaurant, and purpose, benefit, and nature of discussion. Petitioner mostly sought reimbursement of business lunches and occasionally dinners. For example, petitioner was reimbursed for 77 meals in 1993, and of those, at least 8 were evening dinners and 7 took place on the weekend.2 On his return, petitioner deducted amounts for meals that were not reimbursed by TI. According to petitioner, his boss at the time, Robert Fullerton (Mr. Fullerton), told petitioner that TI would not reimburse for dinners, alcohol, or any weekend expenditures, even though they were incurred with customers. According to petitioner, Mr. Fullerton’s reasoning was that time after work and on the weekend was considered the employee’s own time. Petitioner took customers out for numerous meals during his own time. Petitioner presented copies of restaurant receipts that he retained.3 Of roughly 46 receipts, most of the meals were evening dinners, while about 5 were for weekday meals during the day. Petitioner incurred expenses during his own time 2 This information was obtained from copies of credit card receipts that petitioner turned in to TI for reimbursement. The time of day is printed on certain receipts. We note that on 39 of the 77 receipts, the time of day was either not printed or was illegible. 3 The copies were, in some instances, too difficult to decipher.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
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