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readily available. Sec. 1.274-5T(c)(2)(iii)(B), Temporary Income
Tax Regs., 62 Fed. Reg. 13990 (Mar. 25, 1997).
Petitioners claimed deductions for actual travel expenses
that Mrs. Whitehurst incurred while she traveled to and from and
competed in bowling tournaments during the years at issue.
Petitioners produced hotel bills and credit card receipts for
hotel bills totaling $1,321.33 for 1997. Mrs. Whitehurst’s
airplane tickets to Las Vegas and letters from a travel agent and
the director of a bowling group reflect that the airfare in 1997
was $249.03. A receipt reflects an expense of $172.15 for a
rental car in 1997. We are satisfied that petitioners are
entitled to a deduction of $1,742.51 for travel expenses incurred
in 1997.
Petitioners produced hotel bills and receipts totaling
$934.71 in 1998, and we are satisfied that petitioners are
entitled to a deduction in this amount for travel expenses
incurred in 1998.
Petitioners produced hotel bills and receipts totaling
$972.89 in 1999, and we are satisfied that petitioners are
entitled to a deduction in this amount for travel expenses
incurred in 1999.
d. Meals and Entertainment
A taxpayer may be allowed to deduct 50 percent of any
expense incurred for food or beverages. Sec. 274(n)(1)(A). No
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