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find that petitioner has failed to carry his burden of establish-
ing that he is entitled for his taxable year 2002 to the deduc-
tion that he claims for the use of his automobile.9
On the record before us, we also find that petitioner has
failed to carry his burden of establishing that he is entitled
for his taxable year 2002 to the deduction that he claims for
meals. The record is devoid of reliable evidence relating to the
amount, the time, and the place of the meal expenses that peti-
tioner contends he is entitled to deduct. Petitioner acknowl-
edged at trial that he has no receipts for any of the meal
expenses at issue because “I was told that meals * * * that was
the one thing you could claim without receipt.” Moreover, it is
not clear whether petitioner used the M&IE rate set forth in
appendix A of 41 C.F.R. chapter 301 in claiming such meal ex-
penses. If he did use such a rate, he did not use the correct
rate set forth in appendix A. In document two, which is the only
document in the record detailing petitioner’s claimed total meal
expenses of $7,904 shown in his 2002 Form 2106-EZ, petitioner
8(...continued)
those claimed job site locations by looking at the mileage
readings reflected in his automobile during that year. However,
petitioner admitted at trial that document one which purports to
show all his claimed job site locations during 2002 was not
prepared until shortly before the trial in this case and that he
has no records showing the mileage readings reflected in his
automobile during that year.
9At trial, petitioner conceded that he “overclaimed 3,000
some odd miles”.
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