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Petitioner received no reimbursements for his expenses in
driving to and from the job sites or for the room and meal
expenses he incurred in connection with his assignments. On his
Federal income tax returns for 1999, 2000, and 2001, petitioner
claimed itemized deductions for these expenses on Schedules A,
Itemized Deductions, as unreimbursed employee expenses. These
expenses included mileage for the use of his automobile and the
living expenses incurred at the more distant locations, from
which it was neither practical nor feasible to drive home each
day. Petitioner did not claim any deductions for expenses
incurred on any job assignments that were within a 35-mile radius
of his home at Wisconsin Rapids. The net amounts deducted on
petitioner's Federal income tax returns as miscellaneous
unreimbursed employee business expenses, after the section 67(a)
adjustment, were $9,845, $8,652, and $5,035, respectively, for
1999, 2000, and 2001. In the notice of deficiency, respondent
disallowed all the claimed deductions on the ground that the
expenses were commuting expenses and, therefore, were personal
and not deductible under section 262. Respondent has not
questioned or challenged the substantiation of the amounts
petitioner claimed.
In addition to his work as a boilermaker, petitioner was
also a professional bodybuilder. In this activity, petitioner
lifted weights, posed to display his muscular finesse, trained
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