- 4 -
1995 1996
Car & truck expenses $11,625 $7,007
Legal expenses 1,956 3,000
Office expenses 235 235
Repairs & maintenance -0- 1,000
Travel 4,200 2,450
Meals & entertainment1 3,250 1,896
Utilities -0- 400
Other expenses 2,023 700
23,289 16,688
1For 1995 and 1996, petitioner claimed total meal expenses
of $6,500 and $3,792, respectively, and reduced those figures by
50 percent. See sec. 274(n).
With regard to the car and truck expenses, petitioner
allegedly drove a 1985 Chrysler automobile to and from the
construction site. He computed the mileage between his home and
Detroit Lakes and multiplied that figure by the number of trips
he made each year. He then added the mileage he estimated was
incurred while working in Detroit Lakes. Petitioner did not
maintain contemporaneous logs or records of his mileage. The
meal expenses were also estimated, and petitioner has no records
of these expenses. The travel expenses were presumably for
lodging while in Detroit Lakes. Petitioner has no receipts,
canceled checks, or other documentation of these expenses.
The legal expenses allegedly were incurred in seeking advice
concerning petitioner's suit against the insurance company to
recover damages from the November 1994 storm. Petitioner has no
documentation of these expenses and claims that the attorneys
with whom he consulted would not provide corroborating evidence.
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