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Also, petitioner’s employer reimbursed him “34 cents per mile for
traveling expenses”, in addition to the $35 per day.
We believe petitioner did travel to the job sites during
2002. However, we conclude that petitioner has not satisfied the
substantiation requirements of section 274(d) as to the mileage
and meal expenses. Although, for the sake of argument, if we
conclude that petitioner has satisfied the substantiation
requirements of section 274(d) as to the mileage and meal
expenses, petitioner has not shown that he was not reimbursed for
all of his traveling expenses, i.e., mileage and meals, by his
employer. Further, even if petitioner could substantiate the
travel expenses in issue and that such amounts were not
reimbursed by his employer, upon the basis of the record we
conclude that Baltimore, Maryland, and not Moorefield, West
Virginia, was petitioner’s “tax home”, and therefore he would be
entitled to reimbursement only for travel while he was away from
his employer’s regional office in Baltimore, Maryland, on work
assignment. The mileage for these trips is not in the record,
and thus we could not make a Cohan determination.
2. Charitable Contribution
As previously stated, petitioners on their Schedule A filed
with their Federal income tax return for taxable year 2002
claimed a deduction for contributions to charity by cash or check
of $5,640.
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