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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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