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affg. T.C. Memo. 1987-295; Geiger v. Commissioner, 440 F.2d 688,
689-690 (9th Cir. 1971), affg. per curiam T.C. Memo. 1969-159;
Tokarski v. Commissioner, 87 T.C. 74, 77 (1986). Accordingly, we
conclude that petitioner has failed to establish that he donated
the bag in 1999, and we sustain respondent’s determination to
disallow this deduction. See also sec. 1.170A-13, Income Tax
Regs. (regarding record-keeping requirements for deductions for
charitable contributions).
Petitioner also deducted as charitable contributions the
amounts he spent purchasing lunches while volunteering at the
DMNH during 1999 and 2000. Reasonable expenditures for meals
incurred while away from home in the course of performing donated
services are deductible. Sec. 1.170A-1(g), Income Tax Regs.
“While away from home” has the same meaning in section 1.170A-
1(g), Income Tax Regs., as in section 162 and the regulations
thereunder. Id. Under section 162, a taxpayer can deduct the
cost of meals when “away from home” only when the travel in
question involves an overnight stay. United States v. Correll,
389 U.S. 299, 302, 304 (1967).
Petitioner presented no evidence of lodging or overnight
stays associated with the lunch expenses he deducted. Petitioner
also submitted no documents to substantiate the costs of his
meals. See sec. 1.170A-13, Income Tax Regs. (regarding
recordkeeping requirements for deductions for charitable
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