Brian F. Nicely - Page 2

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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.                                      
               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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