- 34 -
employment. See Bryant v. Commissioner, T.C. Memo. 1993-597,
affd. 39 F.3d 1168 (3d Cir. 1994).
Petitioners have not substantiated the business nexus for any
of the claimed automobile expenses for driving to or from
petitioner’s law practice, farm, or rental property, or that he
incurred auto expenses as a condition of his employment with the
IRS. See Dowell v. United States, 522 F.2d 708, 714 (5th Cir.
1975) (each and every element of each and every expenditure must
be substantiated). We find, therefore, that petitioner’s
testimony and the monthly and yearly mileage reconstructions do
not meet the requirements of section 274(d).
B. Travel and Meals and Entertainment Expenses
1. Law Practice
Petitioners claimed meals and entertainment expenses on
Schedule C for 1993 of $559, and travel and meals and
entertainment expenses of $151 for 1994. Petitioners provided no
acceptable substantiation for entertainment expenses for either
year.
Of the $559 claimed for meals and entertainment expenses for
1993, $367.34 was expended for a “family get-together” in 1993 on
the occasion of the death of Mrs. Reynolds’ mother in Virginia.
Petitioner testified that “I went as an individual who was there
as a mourner”, but a legal matter arose as to how to handle the
estate, which petitioner described as “indigent”. Petitioner
Page: Previous 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 NextLast modified: May 25, 2011