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After concessions,2 the issues for decision are: (1)
Whether Marc G. Bissonnette (petitioner) was “away from home”
within the meaning of section 162(a)(2) by virtue of his duties
as a passenger ferryboat captain on turnaround voyages completed
within 24 hours; (2) if petitioner was “away from home”, whether
he is required to prorate and reduce his allowable meals and
incidental expenses (M&IE) for a partial day of travel away from
home; and (3) if petitioner was “away from home”, whether he is
required to further reduce his allowable M&IE by 50 percent
pursuant to section 274(n).
FINDINGS OF FACT
A. Petitioner’s Education and Employment
The parties’ stipulation of facts and the attached exhibits
are incorporated herein by this reference, and the facts
2 The parties filed a stipulation of settled issues in which
they agreed to the amounts of deductions that petitioners are
entitled to claim for spouse union dues for the years at issue,
tax preparation fees in 2002 and 2003, spouse continuing
education expenses in 2002, and license fees in 2001.
The parties also stipulated that if the Court determines
petitioner was away from home during either the Victoria layovers
or the Friday Harbor layovers, or both: (1) Petitioner has
substantiated the time, place, and business purpose of the
travel; (2) petitioner may use the Federal M&IE rate for the
locality of travel for each day or partial day that he was away
from home; (3) petitioner incurred telephone expenses of $300,
$260, and $300 for the years at issue, respectively; and (4)
petitioner incurred taxi expenses while in Victoria during the
years at issue of $199, $93, and $326, respectively. Petitioner
concedes that his miscellaneous itemized deductions for the years
at issue are limited to amounts which exceed 2 percent of his
adjusted gross income under sec. 67(a).
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