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(2) Is petitioner entitled to deduct certain claimed meal
expenses? We hold that he is not.
(3) Is petitioner entitled to deduct certain claimed cloth-
ing expenses? We hold that he is not.
Background
Some of the facts have been stipulated and are so found.
At all relevant times, including throughout 2002 and at the
time he filed the petition in this case, petitioner resided in
Ridgeley, West Virginia (Ridgeley).
During 2002, petitioner, a welder, was employed by Mendon
Pipeline, Inc. (Mendon Pipeline), located in Ghent, West Vir-
ginia. At all relevant times, Mendon Pipeline’s policy was
(1) to pay directly to the lodging provider lodging expenses
incurred by an employee because the employee resided so far from
the location of the job site (job site location) as to preclude
such employee from safely making a daily round-trip drive from
such employee’s residence to the job site location and (2) not to
pay any other expenses incurred by an employee, such as expenses
for meals and automobile usage.
Petitioner timely filed electronically a tax return for his
taxable year 2002 (petitioner’s 2002 return). In Schedule A-
Itemized Deductions included as part of that return (2002 Sched-
ule A), petitioner claimed “Job Expenses and Most Other Miscella-
neous Deductions” totaling $13,384 prior to the application of
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