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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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