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Held: P’s tax home is the situs of his residence.
Held, further, P’s testimony, by itself, supports
a finding that P paid incidental travel expenses while
employed away from his tax home.
Held, further, P’s use of the M&IE rates is
limited to the portions thereof that are attributable
to incidental expense.
Steven R. Stolar and Kristina S. Keller, for petitioners.
Ric D. Hulshoff, for respondent.
LARO, Judge: Respondent determined deficiencies of $945 and
$1,022 in petitioners’ 1994 and 1996 Federal income taxes,
respectively. The deficiencies stem from respondent’s
disallowance of $3,784 and $3,654 that Marin I. Johnson
(petitioner) claimed for the respective years as miscellaneous
itemized deductions for travel expenses connected to his
employment as a merchant seaman. Petitioner ascertained the
amount of those deductions by using the full Federal per diem
rates for meal and incidental expense (M&IE rates) referenced in
Rev. Proc. 96-28, 1996-1 C.B. 686, and its progenitors. See,
e.g., id. sec. 4.03, 1996-1 C.B. at 688. Petitioner’s actual
expenses consisted solely of incidental expenses; while he was at
work, his employer furnished him with lodging and meals at no
charge.
We must decide whether petitioner may deduct the claimed
amounts. We hold he may not. We hold that petitioner’s use of
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