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During taxable year 2002, petitioners lived in Moorefield,
West Virginia. Petitioners chose to live in Moorefield, West
Virginia, for personal reasons. During the year in issue, Samie
M. Finch (petitioner) was employed as a nonunion ironworker by
Cianbro. Cianbro’s headquarters was in Pittsfield, Maine.
Cianbro had a regional office in Baltimore, Maryland, and it was
out of this office that petitioner was based.
As an employee of Cianbro, petitioner traveled to different
job sites within his region. Those job sites included:
Annapolis, Maryland, Union Bridge, Maryland, Arlington, Virginia,
and Baltimore, Maryland. Petitioner drove from his residence in
Moorefield, West Virginia, to the job site and returned home each
night. According to petitioner, he made the following round
trips during taxable year 2002: (1) 72 to Baltimore, Maryland;
(2) 52 to Union Bridge, Maryland; (3) 104 to the Pentagon or
Arlington, Virginia; and (4) 14 to the Bay Bridge in Annapolis,
Maryland. The monthly mileage figures for these trips, together
with the cost of meals by month, were reported on a summary
sheet. Also attached to the summary sheet were Mapquest
directions to each job site dated March 2, 2003.
Also during the year in issue, petitioner was a pastor in
the First Church of God in Christ located in Piedmont, West
Virginia. Petitioner did not receive compensation for his
services as a pastor during taxable year 2002.
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