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expenses of meals and lodging incurred while there, nor to deduct
expenses of travel between Chicago and his residence in
Stoughton.
Petitioner, however, is allowed to claim deductions, insofar
as adequately substantiated, for expenses incurred while playing
with the band in other Midwestern cities. Although the band paid
for his transportation and lodging, petitioner paid for his own
meals. Respondent, however, contends that petitioner did not
substantiate the meal expenses so as to qualify under either
section 1.274-5T(b)(2), Temporary Income Tax Regs., 50 Fed. Reg.
46014 (Nov. 6, 1985), or Rev. Proc. 94-77, section 4.03, 1994-2
C.B. 825, 827.
We agree with respondent for taxable years 1990 and 1992.
The band engagement logs are indecipherable. However, for
taxable years 1993, 1994, and 1995, we find that petitioner met
the meals-only per diem allowance requirements set forth in Rev.
Proc. 94-77, section 4.03, supra. The three band engagement logs
show the number of days and places where the band performed.
This information, in conjunction with petitioner’s
testimony, reflects that petitioner spent the following number of
days in each city for each taxable year:
1993 1994 1995
Indiana
Indianapolis 18 days 7 days 5 days
Bloomington 6 days 4 days 4 days
Terre Haute 6 days 2 days 1 day
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