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1994.2 Petitioner’s 1994 meal expense is $650, resulting in an
allowable deduction for meals of $325 after the 50-percent
limitation of section 274(n)(1).
Our review of the record in this case confirms that
respondent’s concessions as to meals consumed by petitioner are
reasonable under the circumstances. Respondent’s concessions,
however, do not cover petitioner’s drivers who, like petitioner,
incurred hotel and meal expenses in connection with petitioner’s
business, which petitioner claims he paid. The documentation
reviewed and summarized by respondent in Appendix 1 to
respondent’s brief confirms that petitioner had motel receipts
reflecting that three of petitioner’s drivers stayed overnight at
a motel 44 nights during 1992 and 3 nights during 1993.
Unfortunately, petitioner introduced no evidence to show whether
and in what amount he reimbursed those drivers for their food
costs during 1992 and 1993. Because we have no factual record
regarding petitioner’s possible reimbursement of his drivers’
meals during 1992 and 1993, we cannot determine whether
petitioner is entitled to additional deductions for meals in 1992
2One of the motel receipts was indecipherable and,
consequently, is not taken into account in our calculation of the
number of nights petitioner stayed in a motel during 1994 on
business. Other receipts showed that one of petitioner’s
drivers, Raymond Whitmore, also rented a room on the same dates
and at the same motel as petitioner. Mr. Whitmore was reimbursed
by petitioner during 1994 for lodging and meals, and respondent
has conceded that petitioner is entitled to the deduction claimed
for the reimbursement.
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