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food service), hotel, coffee breaks, clerical assistance, gas,
parking, repairs, telephone, postage, laundry, gifts, supplies,
and medical. The total amounts of these expenses form the basis
for the deductions claimed by petitioner on the Schedules C for
1993 and 1994.
According to petitioner, he only claimed deductions for
meals and lodging while he was traveling away from Frankfurt to
conduct an audit. Comparing petitioner’s travel log to various
credit card receipts indicates otherwise. On numerous dates in
1993 and 1994, the receipts indicate that petitioner was in
Frankfort, while petitioner’s travel log indicates that
petitioner incurred (and apparently deducted) expenses for one or
more meals. At trial, petitioner testified that on weekend
travel days he might be in Frankfort for some portion of the day
and in the city where the audit was being conducted for the
remaining portion. His explanation might cover some of the
occasions, but many of the receipts indicate that petitioner was
in Frankfort on a day during the work week. Under the
circumstances, we are unwilling to accept petitioner’s log as
adequate substantiation for the traveling expenses deducted on
the Schedules C.
Nor do petitioner’s receipts provide adequate substantiation
of the traveling expense deductions claimed on the Schedules C.
The lodging receipts do not total anywhere near the amount
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