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Claimed Schedule A Itemized Deductions
Petitioner’s claimed additional travel, meal, and
entertainment expenses are deductible under section 162 only to
the extent petitioner satisfies the heightened substantiation
requirements of section 274(d).
Thereunder, to support their deductibility, taxpayers are
required to substantiate by adequate records or by sufficient
evidence corroborating their own statements, the amount, time,
place, and business purpose of the claimed expenses. The section
274(d) substantiation requirements supersede the Cohan rule
making the Cohan rule generally inapplicable for expenses covered
by section 274(d). Sec. 1.274-5T(a), Temporary Income Tax Regs.,
50 Fed. Reg. 46014 (Nov. 6, 1985).
Generally, taxpayers are required to maintain records such
as account books, diaries, logs, statements of expenses, or trip
sheets, and documentary evidence, which, in combination, are
sufficient to establish the fact and business nature of the
claimed expenses. Sec. 1.274-5T(c)(2), Temporary Income Tax
Regs., 50 Fed. Reg. 46017 (Nov. 6, 1985).
Petitioner argues that the claimed expenses were incurred
in his occupation as an attorney and that the expenses related to
his extensive travel making court appearances throughout Florida.
Petitioner argues that it is obvious that he incurred more
business travel expenses than those allowed by respondent. No
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