-7-
Respondent concedes that petitioners are entitled to deduct
the $44 insurance expense disallowed for 2002.
Respondent concedes that Mrs. Burski is entitled to deduct
$3,139 of the depreciation disallowed for 2002. The remaining
$2,774 of depreciation disallowed for 2002 is depreciation
petitioner claimed for using his car in driving between Lancaster
and Alexandria. The disallowed car and truck expenses were
petitioner’s costs of driving between Lancaster and Alexandria,
including gas, car repairs, insurance, registration, inspection,
washing, and oil changes. The disallowed travel expenses and
utilities were the rent and utilities expenses petitioner paid
for his Washington, D.C., apartment in 2001 and the costs of his
hotel rooms where he stayed when he worked in Alexandria in 2002.
The disallowed meals and entertainment expenses are the costs of
meals and entertainment petitioner incurred when he stayed in
Alexandria.
Discussion
We must decide whether petitioner may deduct the travel
expenses he incurred during 2001 and 2002 while working in
Alexandria away from his personal residence in Lancaster.
A taxpayer may not deduct personal, living, or family
expenses. Sec. 262(a). An individual may deduct all ordinary
and necessary expenses paid or incurred during the taxable year
in carrying on a trade or business. See sec. 162(a). Services
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