Brian F. Nicely - Page 14

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          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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