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Lewis and Clark was a vessel of a kind that would have been
required by Federal law to provide food and beverages to its crew
members if it operated at sea. Therefore, this Court concludes
that section 274(n)(1) limits petitioner’s deduction of his
allowable M&IE to 50 percent.17
The Court, in reaching its holding, has considered all
arguments made and concludes that any arguments not mentioned
above are moot, irrelevant, or without merit.
To reflect the foregoing,
Decision will be entered
under Rule 155.
17 Sec. 274(n)(3) allows a taxpayer to deduct a larger
percentage of his or her allowable food and beverage expense if
the food and beverages are consumed while away from home by an
individual during or incident to the period of duty subject to
the hours of service limitations of the Department of
Transportation. Petitioner did not provide evidence that the
hours of service limitations established by the Department of
Transportation apply to his activities as director of marine
operations and senior captain for the company.
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