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to June 9, 1999, and do not correspond with petitioner’s
testimony that he moved to North Carolina in February 1999.
Moreover, most of the expenses listed on these statements do not
constitute “moving expenses” under section 217, because they
relate to expenditures for food, lodging for the purpose of
“interim living”, and miscellaneous expenses such as “phone
cards, city maps and other items”. For the remaining expenses
listed on these statements–-such as “extra luggage charged”,
airfare, and unspecified transportation expenses for the period
from May to June 9, 1999–-petitioner did not provide the
underlying receipts or supporting documentation.
For his second move in 1999, from North Carolina to either
Kentucky or Indiana, petitioner presented to respondent various
receipts for food, clothing, gasoline, PakMail, post office
mailings, and other personal items from July to December 1999.
However, none of these receipts was made part of the record.
Petitioner instead provided the Court documents entitled “Expense
Voucher” that he submitted to Tower Automotive for reimbursement,
without any supporting receipts. Most of the expenses listed on
such vouchers do not constitute moving expenses under section
217, because they are expenses for food, apartment lease/rental,
hotel stays, and city maps. Petitioner did not provide the
6(...continued)
employment.
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