- 40 -
meal expenses, the section 274(n) limitations are applicable,
absent some statutory exception.33 Petitioner has not attempted,
however, to substantiate the drivers’ travel expenses in any
manner that would provide an evidentiary basis for allocating the
per diem payments between meal expenses and other reimbursed
travel expenses. Instead, petitioner has elected to rely upon
the deemed substantiation methods made available in the Revenue
Procedures, which provide for no such allocation.
Accordingly, we sustain respondent’s determination.
Arguments raised by the parties and not discussed herein are
without merit or irrelevant. To reflect the foregoing,
Decision will be entered
for respondent.
33 As previously discussed, we disagree with petitioner’s
argument that the exception contained in sec. 274(n)(2)(A)
affords petitioner any relief. Petitioner does not contend that
any other exceptions contained in sec. 274(n)(2) apply.
Page: Previous 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 Last modified: May 25, 2011