- 6 -
Nov. 26 1 Petersburg, Alaska
Nov. 27 1 Sitka, Alaska
Nov. 28 through Nov. 29 2 Klawock, Alaska
Nov. 30 1 Petersburg, Alaska
Dec. 1 1 Sitka, Alaska
Dec. 2 1 Wrangell, Alaska
Dec. 3 through Dec. 5 3 Ketchikan, Alaska
Dec. 6 1 Sitka, Alaska
Dec. 7 1 Klawock, Alaska
Dec. 8 1 Juneau, Alaska
Dec. 9 1 Seattle, Washington
Dec. 10 1 Ketchikan, Alaska
Dec. 11 1 Seattle, Washington
Dec. 12 through Dec. 13 2 Edward Island, Canada
Dec. 14 through Dec. 31 18 Seattle, Washington
Total 307
While he was at work, Silver Bay furnished petitioner with
lodging and meals at no charge. Petitioner had to and did
purchase his other “personal” items. Petitioner purchased while
at work incidental travel items such as hygiene products, safety
equipment, float coats, work gloves, and grooming services.
Petitioner claimed on his 1996 Federal income tax return a
miscellaneous itemized deduction of $18,414 for “deemed
substantiated” incidental travel expenses related to his claimed
employment away from home for 268 days. Petitioner has no
receipts to support the amount of these expenses. He ascertained
the amount by utilizing the per diem substantiation method of the
applicable revenue procedures and, more specifically, the full
M&IE rates for the various locations to which he had traveled on
business. Petitioner reported that he had ascertained the
expenses as follows:
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011