- 10 -
Schedules A, Itemized Deductions, for the years at issue and, if
any of the expenses are deductible, whether petitioners must
reduce the deductible amounts pursuant to the “partial day” rule
and section 274(n).
OPINION
Petitioner argues his M&IE are deductible because they were
incurred while he was traveling away from home on business trips
requiring sleep or rest.7
Section 262 provides that a taxpayer generally cannot deduct
personal, living, or family expenses. However, section 162(a)(2)
allows taxpayers to deduct traveling expenses paid or incurred
while away from home in the pursuit of a trade or business.
Traveling expenses include travel fares, meals, lodging, and
other expenses incident to travel. Sec. 1.162-2, Income Tax
Regs. For purposes of section 162, the term “home” generally
means the taxpayer’s principal place of employment and not where
his or her personal residence is located. Mitchell v.
Commissioner, 74 T.C. 578, 581 (1980).
7 We decide the issues in this case, including whether
petitioner was “away from home” for purposes of sec. 162(a), on
the basis of the evidence in the record without regard to the
burden of proof. Accordingly, we need not and do not decide
whether the burden-shifting rule of sec. 7491(a)(1) applies. See
Higbee v. Commissioner, 116 T.C. 438 (2001).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011