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b. Supplies and Repairs and Maintenance Expenses
Petitioners did not produce any documentary evidence or
provide any testimony with respect to the deductions for supplies
and repairs and maintenance; therefore, we sustain respondent’s
disallowance.
c. Travel Expenses (Lodging, Airfare, and Rental
Automobile)
Deductible travel expenses include fares, lodging, and
expenses incident to travel. Sec. 1.162-2(a), Income Tax Regs.
No deduction shall be allowed with respect to traveling away from
home unless the taxpayer substantiates each element of the
expenditure or use, as described in section 1.274-5T(b),
Temporary Income Tax Regs., 50 Fed. Reg. 46014 (Nov. 6, 1985), in
the manner provided in section 1.274-5T(c), Temporary Income Tax
Regs., 50 Fed. Reg. 46016 (Nov. 6, 1985). Sec. 274(d)(1); sec.
1.274-5T(a)(1), Temporary Income Tax Regs., supra. The elements
to be substantiated are the amount of each separate expenditure,
dates of departure and return and number of days spent away from
home on business, destination or locality of travel, and the
business reason for travel. Sec. 1.274-5T(b)(2), Temporary
Income Tax Regs., supra. Documentary evidence, such as receipts
or paid bills, shall be required for any expenditure for lodging
while traveling away from home and any expenditure of $75 or
more, except with respect to transportation charges, if not
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