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Farmington, New Mexico, on the date the petition was filed in
this case.
During taxable years 2000 and 2001, petitioner was employed
by Pacific Industrial Electric, Inc. (Pacific) as a field
superintendent. As field superintendent, petitioner was
responsible for all aspects of total on-site job management and
supervision. Petitioner’s duties included but were not limited
to: personnel supervision, work assignments, work schedule
management, materials ordering, materials management, customer
and inspector interaction, and tool and equipment management.
Pacific did not have a formal written expense reimbursement
policy during taxable years 2000 and 2001. However, Pacific’s
verbal reimbursement policy, as relevant in the present case, was
to pay every employee $25 per day for the use of a personal
vehicle while driving on corporate business.
During taxable year 2000, petitioner used his personal
vehicle, a Ford pickup truck, for 135 days while driving on
business. In accordance with Pacific’s verbal reimbursement
policy, petitioner received payments from Pacific totaling $3,375
for the taxable year 2000.
During taxable year 2001, petitioner used his personal
vehicle for 282 days while driving on business. Again, in
accordance with Pacific’s verbal reimbursement policy, petitioner
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Last modified: May 25, 2011