Brian F. Nicely - Page 9

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          alia, Jan. 1 through Sept. 30, 2002); Rev. Proc. 2002-63, secs.             
          3.02(1)(a), 4.03, 2002-2 C.B. 691, 693-694 (applicable to, inter            
          alia, Oct. 1 through Dec. 31, 2002).  The use of the M&IE estab-            
          lishes only the daily amount deemed spent for meals while travel-           
          ing away from home on business.  Sec. 1.274-5(j)(1), Income Tax             
          Regs.  The taxpayer must still establish the time, the place, and           
          the business purpose of the daily expenditures for meals.  Id.              
               With respect to the deductions that petitioner claims for              
          2002 with respect to the use of his automobile and for meals,               
          petitioner testified that during that year he worked in Rocky               
          Mount, Virginia, Wiley Ford, West Virginia, Hamilton,                       
          Pennsylvania, Warren, Pennsylvania, and Elk Garden, West                    
          Virginia.  In support of that testimony, petitioner relies on a             
          document (document one) that he prepared sometime shortly before            
          the trial in this case in January 2006.  Document one purports to           
          show all the job site locations at which petitioner claims he               
          worked during 2002, the respective time periods during which he             
          claims he worked at such locations, and the respective round-trip           
          mileages from his home in Ridgeley to such locations.  Petitioner           
          testified that in preparing document one he relied on his recol-            
          lection and a telephone call to “the main office” of Mendon                 
          Pipeline, his employer during 2002.                                         
               In addition to document one, petitioner relies on two other            
          documents to support his position with respect to the deductions            
          that he is claiming for the use of his automobile and for meals.            
          It is not clear from the record when one (document two) of those            

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