- 10 -
Commissioner, 56 T.C. 936, 943 (1971), affd. without published
opinion 456 F.2d 1335 (2d Cir. 1972) (same).
Mr. Swagler claimed a deduction for vehicle expenses but he
failed to keep any mileage records and could have been reimbursed
by his employer. Mrs. Swagler also claimed a deduction for
vehicle expenses, but she did not provide any documentation to
substantiate them and her testimony failed to address them.
Respondent allowed petitioners a deduction for vehicle
expenses in the amount of $975. Because petitioners have
failed to prove that the determination is erroneous, the Court
sustains respondent on this issue.
b. Travel and Lodging/Meals and Entertainment Expenses
The deduction of travel expenses away from home, including
meals and lodging, under section 162(a)(2), is also conditioned
on such expenses' being substantiated by adequate records or by
other sufficient evidence corroborating the claimed expenses
pursuant to section 274(d). Sec. 1.274-5T(a)(1), Temporary
Income Tax Regs., 50 Fed. Reg. 46014 (Nov. 6, 1985).
Although Mr. Swagler testified that he attended various fire
and rescue training sessions throughout Illinois, he failed to
provide any documentation with respect to his claimed travel and
lodging expenses. Respondent's disallowance of petitioners'
claimed travel and lodging expenses is sustained.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011