- 17 -
workday lasted on average 15 to 17 hours including a 6- to 7-hour
layover in Victoria during off-peak season. He was responsible
for his crew and the safety of up to 1,200 passengers during all
voyages. Because of possible extreme weather conditions, high
sea levels, log tows, and other obstacles in the ocean,
petitioner as captain had to give his full attention at all
times, and any trouble or incident on the ferryboat was his
responsibility. Petitioner also needed to consider that his
workday could be significantly lengthened on account of any of
the above situations. As a result, petitioner’s job was very
demanding.
Considering the facts, this Court finds it was reasonable
for petitioner to obtain sleep or rest in order to meet the
exigencies and business demands of his employment. See Williams
v. Patterson, 286 F.2d at 339-340. Further, the released time of
6 to 7 hours during the Victoria voyage was sufficient in
duration that it would normally be related to an increase in
expenses.10 Accordingly, petitioner was “away from home” for
purposes of section 162(a)(2).11
10 Petitioner would have incurred significant out-of-pocket
lodging expenses during his layover but for the fact that he was
furnished with a place to sleep. See Johnson v. Commissioner,
115 T.C. at 222; Anderson v. Commissioner, 18 T.C. 649, 652
(1952).
11 Petitioner must deduct his allowable M&IE as itemized
deductions for the years at issue. See sec. 67; Rev. Proc. 2000-
39, sec. 7.06, 2000-2 C.B. at 346; Rev. Proc. 2001-47, sec. 7.06,
(continued...)
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