- 14 -
indicated that he incurred a daily meal expense of $42 for the
period January through May 2002, $38 for the period June through
August 2002, and $34 for the period September through December
2002.10 The applicable M&IE for all of the job site locations to
which petitioner claims he traveled during 2002 is $30 a day.
41 C.F.R. ch. 301, app. A (2002).
With respect to the deduction that petitioner claims for
2002 for certain unidentified clothes and gloves and Rocky
Wolverine boots, petitioner admitted at trial that he does not
have any receipts for those items. Moreover, articles of cloth-
ing, including shoes or boots, are deductible under section
162(a) only if the clothing is required in the taxpayer’s employ-
ment, is not suitable for general or personal wear, and is not
worn for general or personal purposes. Yeomans v. Commissioner,
30 T.C. 757, 767-768 (1958). The record is devoid of evidence
that the unidentified clothes and gloves and the Rocky Wolverine
boots were required in petitioner’s employment, were not suitable
for general or personal wear, and were not worn for general or
10In calculating the claimed total meal expenses of $7,904,
petitioner used a 52-week period, which resulted in total meal
expenses of $7,952. Petitioner then reduced that total amount by
$48 in order to arrive at the claimed total meal expenses of
$7,904 shown in his 2002 Form 2106-EZ. In document one that he
prepared shortly before the trial in this case, petitioner
indicated that he worked only 48 weeks during 2002. Moreover, as
discussed supra note 7, petitioner acknowledges that he did not
stay overnight on the respective days on which he claims he
traveled from his home in Ridgeley to Elk Garden, W.Va., and to
Wiley Ford, W.Va.
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