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miscellaneous itemized deductions for 1996, claiming on that
return that he was entitled to deduct $7,811 of that amount after
taking into account the 2-percent floor of section 67.
Petitioner has no receipts to support the claimed deduction of
$3,654. Petitioner used the per diem substantiation method of
the applicable revenue procedures and ascertained the amount of
that deduction by using the full M&IE rate for each city to which
he traveled. The $3,654 deduction related solely to the
incidental expenses which petitioner paid during 1996 while
working on the Falcon.
Respondent determined that petitioner was not entitled to
deduct the $3,784 and $3,654 amounts claimed for 1994 and 1996,
respectively.
OPINION
We must decide whether petitioner may deduct the cost of the
incidental travel items which he purchased during the subject
years while working away from his personal residence. Petitioner
argues he may. Petitioner asserts that he incurred the costs
while working away from home on business. Petitioner asserts
that the applicable revenue procedures mentioned herein dispense
with the need to substantiate the amounts of those costs in order
to deduct them. Respondent argues that petitioner may not deduct
those costs. Respondent asserts primarily that petitioner had no
tax home. Respondent asserts secondly that petitioner did not
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