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deductible. See sec. 280A(c)(1)(A), I.R.C.;
Commissioner v. Soliman, 506 U.S. 168, 175-177 (1993).
2. Held, further, the car and truck expenses
incurred by P between his residence and the places
where he conducted religious services and the car and
truck expenses between his residence and the first and
last place of insurance customer contact each day are
not deductible as transportation expenses but are
nondeductible commuting expenses. See secs. 262,
162(a), I.R.C.; Wisconsin Psychiatric Servs. v.
Commissioner, 76 T.C. 839, 849 (1981); Curphey v.
Commissioner, 73 T.C. 766, 777-778 (1980); Heuer v.
Commissioner, 32 T.C. 947, 953 (1959), affd. per curiam
283 F.2d 865 (5th Cir. 1960); Walker v. Commissioner,
101 T.C. 537 (1993), distinguished.
3. Held, further, expenses incurred for meals, in
the absence of overnight lodging, are not deductible as
travel expenses away from home under sec. 162(a)(2),
I.R.C., where the meal expenses incurred are occasioned
by the taxpayer's rests to accommodate a medical
condition. See United States v. Correll, 389 U.S. 299
(1967); Barry v. Commissioner, 54 T.C. 1210 (1970),
affd. per curiam 435 F.2d 1290 (1st Cir. 1970).
Walter R. Strohmaier, pro se.
Robert W. Dillard, for respondent.
OPINION
PARR, Judge: This case was assigned to Special Trial Judge
D. Irvin Couvillion pursuant to section 7443A(b)(3)1 and Rules
180, 181, and 182. The Court agrees with and adopts the Opinion
of the Special Trial Judge, which is set forth below.
1Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the years at issue. All Rule
references are to the Tax Court Rules of Practice and Procedure.
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