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deduction by using the full Federal per diem rates for meals and
incidental expenses (M&IE rates) referenced in Rev. Proc. 96-28,
1996-1 C.B. 686 (applicable to meal and incidental expenses paid
by an employee for travel while away from home after March 31,
1996), and Rev. Proc. 94-77, 1994-2 C.B. 825 (applicable to meal
and incidental expenses paid by an employee for travel while away
from home after December 31, 1994). See, e.g., Rev. Proc. 96-28,
sec. 4.03, 1996-1 C.B. at 688. Petitioner’s actual expenses
consisted solely of incidental expenses; while at work, his
employer furnished him with lodging and meals at no charge.
We must decide whether petitioner may deduct the claimed
amount. We hold he may not. We hold that petitioner’s use of
the M&IE rates is limited to the incidental expense portion of
those rates and that his deductions must be determined
accordingly. Unless otherwise indicated, section references are
to the Internal Revenue Code in effect for the subject year, and
Rule references are to the Tax Court Rules of Practice and
Procedure.
FINDINGS OF FACT
Most facts were stipulated. The parties’ stipulations of
fact and the exhibits submitted therewith are incorporated herein
by this reference. The stipulations of fact are found
accordingly. Petitioner resided in Everett, Washington, when his
petition was filed. He resided during the subject year in a
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