- 13 - petitioner’s sole evidence that he returned to the condo, are either irrelevant or of little probative value. Some of the bank statements were dated 2001 or had dates that were illegible. To the extent that the statements were dated 2000, they fail to cover the periods for which petitioner was unemployed during that year. Petitioner did not present a complete set of utility bills for 2000. The utility bills that were presented were in either Mr. or Mrs. Tiernan’s name. Nevertheless, the utility bills, together with the check register, show that petitioner paid for the gas, electric, and water for the condo in 2000. Even if petitioner made a $2,000 financial contribution and paid the utilities for the condo in 2000, the Court finds that petitioner did not have such substantial continuing and duplicative living expenses in Sacramento to justify the allowance of a deduction for travel, meals, and lodging expenses incurred while traveling. Respondent’s determination with respect to petitioner’s employee expense deduction is sustained. Reviewed and adopted as the report of the Small Tax Case Division. To reflect the foregoing, Decision will be entered for respondent.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14
Last modified: May 25, 2011