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Claimed Meal Expenses
In general, expenses paid or incurred for a taxpayer’s daily
meals while the taxpayer is not away from home within the meaning
of section 162(a)(2) are not deductible. See United States v.
Correll, supra; Barry v. Commissioner, 54 T.C. 1210, 1214 (1970),
affd. per curiam 435 F.2d 1290 (1st Cir. 1970).
Petitioners concede, and we have found, that during 2002 Mr.
Shoemaker did not stay overnight at his claimed job site loca-
tions but instead returned in the evenings to petitioners’ resi-
dence in Keyser. Petitioners do not contend, and the record does
not establish, that during 2002 Mr. Shoemaker’s daily roundtrips
between petitioners’ residence and his claimed job site locations
required him to stop for sleep or a substantial period of rest.
See United States v. Correll, supra; Strohmaier v. Commissioner,
113 T.C. at 115.
On the instant record, we find that petitioners have failed
to carry their burden of establishing that during 2002 the meal
expenses that petitioners claim Mr. Shoemaker incurred while
traveling from petitioners’ residence to his claimed job site
15(...continued)
of petitioners’ automobile for which they claim a deduction for
2002. On the record before us, we find that petitioners have
failed to carry their burden of establishing all of the elements
that they must prove in order to satisfy the requirements under
sec. 274(d) applicable to the claimed expenses relating to Mr.
Shoemaker’s use of petitioners’ automobile. See sec. 1.274-
5T(b)(6), Temporary Income Tax Regs., 50 Fed. Reg. 46016 (Nov. 6,
1985).
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