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h. Travel
Petitioners deducted $6,980 in travel expenses. Mr. Ferrada
incurred these expenses when he traveled between Lake Charles and
Del Rio. Petitioner also traveled to various sites in Louisiana
for his employment. Petitioner did not keep any records
pertaining to his travel.
i. Meals and Entertainment
Petitioners reported that they incurred meals and
entertainment expenses of $1,790.1 Mr. Ferrada incurred these
expenses while traveling between Lake Charles and Del Rio and
while traveling to San Antonio and Houston, Texas. Several of
the receipts petitioners submitted show children's meals.
Indeed, one receipt appears to show a birthday party for
petitioners' son at McDonald's.
j. Utilities
Petitioners deducted utilities expenses of $4,779. They
provided receipts for a payment to the Del Rio Gas Company, Del
Rio, Texas, of $199, and a payment to the Central Power and
Light, Del Rio, Texas, for the account of Marciano E. Zamora in
the amount of $278. Mr. Zamora is Mrs. Ferrada's father.
1The $1,790 reported as being incurred for meals and
entertainment expenses is one-half of the total amount reported
by petitioners as being expended for meals and entertainment
expenses for taxable year 1998.
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