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Petitioners argue that the expenses are meals and lodging
expenses excludable under section 119. We have found to the
contrary. Thus, the costs of food and utilities are Mr.
Tschetter’s personal living expenses.
Personal, family, or living expenses are not deductible
except as otherwise expressly permitted. Sec. 262. A taxpayer’s
expenses for his or her own meals and lodging are personal
because they would have been incurred whether or not the taxpayer
had engaged in any business activity. Christey v. United States,
841 F.2d 809, 814 (8th Cir. 1988); Moss v. Commissioner, 80 T.C.
1073, 1078 (1983), affd. 758 F.2d 211 (7th Cir. 1985). In order
for personal living expenses to qualify as a deductible business
expense under section 162(a), the taxpayer must demonstrate that
the expenses were different from, or in excess of, what he would
have spent for personal purposes. Sutter v. Commissioner, 21
T.C. 170, 173 (1953). Petitioners did not produce any bills,
canceled checks, or testimony to substantiate any portion of the
utilities expenses that relates to Mr. Tschetter’s separate
farming business. Thus, petitioners have failed to establish
that Mr. Tschetter is entitled to a deduction for any portion of
the expenses under section 162.4
4Except as otherwise provided, an individual is not allowed
a deduction with respect to the use of a dwelling unit that is
used by the individual as a residence. Sec. 280A(a). The
individual, however, may deduct expenses allocable to portions of
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