Walter R. Strohmaier - Page 14




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          subsequently been amended to reflect existing case law, as                  
          articulated above.  See Rev. Rul. 94-47, 1994-2 C.B. 18.  Since             
          petitioner's residence was not his "principal place of business",           
          it follows that the expenses relating to the disallowed mileage             
          for each year constitutes commuting expenses that are not                   
          deductible.  Respondent is sustained on this issue.                         
               The third issue is petitioner's entitlement to deductions              
          for travel expenses for 1993 and 1994 in connection with his                
          insurance and ministerial activities.  Petitioner claimed $4,106            
          and $4,977, respectively, for 1993 and 1994, for travel expenses.           
          In the notice of deficiency, respondent allowed petitioner a                
          deduction of $50 for each year based on one out-of-town overnight           
          trip by petitioner each year.  Respondent determined that the               
          disallowed amounts, $4,056 and $4,927, respectively, for 1993 and           
          1994, did not represent travel away from home, and, therefore,              
          such amounts were not deductible.  Petitioner agreed that, as to            
          the amounts at issue, he was not away from home overnight and did           
          not obtain lodging in connection with those expenses.  The                  
          disallowed amounts represented costs of meals petitioner incurred           
          in connection with his two business activities.                             
               Petitioner contends that he incurred the meal expenses                 
          because he suffered with a medical condition, apnea, which                  
          required that he take rest periods during the day.  As a result,            
          his work day, in each of the instances he sustained such                    





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