- 7 -
Expense Amount
1. Vehicle $6,454
2. Parking fees 855
3. Travel 9,442
4. Business not on lines 1-3 4,988
5. Meals 1,874
Total claimed deductions 23,613
The travel expenses claimed were for the cost of traveling
between Idaho and California and the cost of occasionally staying
in motels near petitioner’s various jobsites. Because of the
nature of his trade, petitioner incurred expenses for safety
boots, coveralls, tools, and union dues, which he claimed as
miscellaneous business deductions on his 1992 and 1993 returns.
At trial, petitioner offered two “employee [statements]” showing
amounts contributed as “Supplemental Union Dues” in 1992 of
$714.65.
OPINION
Petitioner claimed business expense deductions for travel
expenses incurred for trips between California and Idaho, and
between his living quarters and various places of employment, and
various miscellaneous expense deductions related to his
employment in the construction industry. Respondent disallowed
the deductions petitioner claimed for unreimbursed travel
expenses on the grounds that petitioner was not “away from home”
within the meaning of section 162(a)(2) when the expenses were
paid, and for lack of substantiation as required by section
274(d). Respondent disallowed the miscellaneous business expense
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Last modified: May 25, 2011