- 8 -
Expense 1999 2000
Lodging $17,523 $195
Meals and entertainment 5,151 554
Miscellaneous 2,245 -0-
Car expenses -0- 1,026
Car lease -0- 437
Total 24,919 2,212
Discussion
Generally, the Commissioner’s determinations are presumed
correct, and the taxpayer bears the burden of proving that those
determinations are erroneous.6 Rule 142(a); Welch v. Helvering,
290 U.S. 111, 115 (1933). Moreover, deductions are a matter of
legislative grace, and the taxpayer bears the burden of proving
he or she is entitled to any deduction claimed. INDOPCO, Inc. v.
Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v.
Helvering, 292 U.S. 435, 440 (1934); Welch v. Helvering, supra.
This includes the burden of substantiation.7 Hradesky v.
Commissioner, 65 T.C. 87, 90 (1975), affd. per curiam 540 F.2d
821 (5th Cir. 1976).
Section 162(a)(2) allows a taxpayer to deduct traveling
expenses, including amounts expended for meals and lodging, that
are paid or incurred while “away from home” in the pursuit of a
6 We render a decision on the merits based on the
preponderance of the evidence, without regard to the burden of
proof under sec. 7491(a).
7 For 1999, respondent determined that petitioner
substantiated payment of the deductions at issue. For 2000, we
conclude on the basis of the record that petitioner substantiated
all of the deductions claimed. Accordingly, substantiation is
not in issue.
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