Gary Wilson - Page 8




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          deductions on the grounds that petitioner did not prove that he             
          incurred the expenses pursuant to section 162(a), and that he did           
          not maintain adequate records to establish the specific amounts             
          of the deductions as required by section 6001.                              
          1. Travel Expenses                                                          
               Section 162 allows taxpayers to deduct the “ordinary and               
          necessary expenses paid or incurred during the taxable year in              
          carrying on any trade or business, including * * * traveling                
          expenses * * * while away from home”.  Sec. 162(a)(2).  Section             
          274(d) and its implementing regulations impose stringent                    
          substantiation requirements for the deduction of travel expenses            
          under section 162(a).                                                       
               a.  “Away From Home”                                                   
               Petitioner must meet three requirements in order to deduct             
          travel expenses under section 162(a)(2):  The expenses must be              
          (1) reasonable and necessary; (2) incurred while away from home;            
          and (3) incurred in pursuit of a trade or business.  Flowers v.             
          Commissioner, 326 U.S. 465, 470 (1946).  Respondent contends that           
          the travel expenses petitioner claimed do not satisfy the second            
          Flowers requirement, that petitioner be “away from home.”   We              
          agree with respondent.                                                      
               Section 162(a)(2) “reflects congressional concern both for             
          the unavoidable duplication of expenses and for the fact that               
          meals and lodging are more costly for a person who must travel              






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