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to deduct actual travel expenses.
Some of the facts have been stipulated and are so found.
Petitioners resided in Reno, Nevada, at the time their petition
was filed.
Because petitioners did not meet the substantiation and
recordkeeping requirements of section 7491(a)(2), the burden of
proof remains on petitioners. Rule 142(a).
Through 1999, petitioner husband (petitioner) was a merchant
seaman. During 1999, he was the Chief Engineer on the S.S.
Sealand Producer, a container ship. His typical tour of duty was
56 days, plus 1 day travel each way between his home and the port
where his tour began, for a total of 58 days. The ship traveled
to various ports, principally in the Caribbean and Gulf of
Mexico. Meals and lodging were provided by petitioner’s employer
and were available to him during the periods in 1999 that he was
assigned to a vessel and on active status. Petitioner testified
that while in port he would leave the ship and incur expenses on
shore.
Petitioners filed a Form 1040, U.S. Individual Income Tax
Return, for their 1999 taxable year (return). On Schedule A,
Itemized Deductions, attached to petitioners’ return, petitioners
claimed a deduction for “Meals & Incidental Expenses (full M &
IE)” in the total amount of $11,147. Petitioners alleged that
this deduction was “deemed substantiated” pursuant to Rev. Proc.
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