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other court, and this opinion shall not be treated as precedent
for any other case.
Jason Emanuel Ayala (petitioner) received a notice of
deficiency in which respondent determined: (1) Deficiencies in
income taxes for 2002, 2003, and 2004 of $2,079, $3,305, and
$4,559, respectively, and (2) accuracy-related penalties under
section 6662(a) for negligence or intentional disregard of rules
or regulations of $416, $661, and $912, respectively. The
deficiencies arose from respondent’s disallowance of claimed
employee business expenses. We are asked to decide whether
petitioner may deduct those expenses under section 162(a)(2).
This requires that we decide whether petitioner was “away from
home” when he incurred the expenses. If we sustain respondent’s
determination, we are also asked to decide whether petitioner is
liable for the accuracy-related penalties.
Background
Some of the facts have been stipulated, and they are so
found. We incorporate by reference the parties’ stipulation of
facts and accompanying exhibits.
Petitioner’s mailing address at the time he filed his
petition was in Las Vegas, Nevada.
Petitioner is employed by Sheehan Pipeline Construction
Company (Sheehan) as a truck driver, and he travels all over the
country delivering materials for Sheehan’s pipe-laying projects.
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Last modified: November 10, 2007