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Expense Amount
Vehicle 1$10,780
Transportation2 254
Travel3 685
Meals 4438
1Petitioner calculated the $10,780 of claimed vehicle ex-
penses by multiplying his claimed actual vehicle expenses (i.e.,
$12,015) by the percentage of claimed business use for his
vehicle (i.e., 89.72 percent). Petitioner’s claimed actual
vehicle expenses consisted of $5,835 for “Gasoline, oil, repairs,
vehicle insurance, etc.” and $6,180 for “Vehicle rentals”.
Petitioner calculated the percentage of claimed business use for
his vehicle by dividing his “Business miles” (i.e., 28,810 miles)
by “Total miles the vehicle was driven during 1999” (i.e., 32,110
miles).
2In the 1999 Form 2106, the expense category “Transporta-
tion” covered “Parking fees, tolls, and transportation, including
train, bus, etc., that did not involve overnight travel or
commuting to and from work.” Petitioner did not specify in the
1999 Form 2106 the type(s) of transportation expenses that he was
claiming.
3In the 1999 Form 2106, the expense category “Travel” cov-
ered “Travel expense while away from home overnight, including
lodging, airplane, car rental, etc.”, but not expenses for meals
or entertainment. Petitioner did not specify in the 1999 Form
2106 the type(s) of travel expenses that he was claiming.
4In calculating the $438 of claimed meal expenses, peti-
tioner claimed in the 1999 Form 2106 total meal expenses of $875
and reduced that total by 50 percent, as required by sec. 274(n).
Petitioner did not reduce the vehicle expenses claimed in the
1999 Form 2106 and as part of unreimbursed employee expenses in
the 1999 Schedule A by the $1,600 McKendree driving allowance.
As required by section 67(a), petitioner reduced the $12,617
of job expenses claimed in the 1999 Schedule A by two percent of
his adjusted gross income (i.e., by $916). In determining the
taxable income reported in petitioner’s 1999 return, petitioner
deducted the balance (i.e., $11,701), as well as the other
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Last modified: November 10, 2007