- 11 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011