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expense (M&IE) rate set forth in appendix A of 41 C.F.R. chapter
301 for the locality of travel for each calendar day that the
taxpayer is traveling away from home on business. See sec.
1.274-5(j)(1), Income Tax Regs.; Rev. Proc. 2000-39, secs.
3.02(1)(a), 4.03, 2000-2 C.B. 340, 341-342 (applicable to, inter
alia, Jan. 1 through Sept. 30, 2001); Rev. Proc. 2001-47, secs.
3.02(1)(a), 4.03, 2001-2 C.B. 332, 333-334 (applicable to, inter
alia, Oct. 1 through Dec. 31, 2001). The use of the M&IE estab-
lishes only the daily amount deemed spent for meals while travel-
ing away from home on business. Sec. 1.274-5(j)(1), Income Tax
Regs. The taxpayer must still establish the time, the place, and
the business purpose of the daily expenditures for meals. Id.
Evaluation of Certain Evidence on Which Petitioner Relies
Petitioner relies principally on certain credit card state-
ments, two theater ticket stubs, and his testimony. The credit
card statements on which petitioner relies consist of ten monthly
statements for a Bank of America Visa card covering December 12,
2000, through October 11, 2001, and December 12, 2001, through
January 11, 2002; six monthly statements for a Discover platinum
card covering December 18, 2000, through February 19, 2001, and
July 20 through November 26, 2001; two monthly statements for a
First USA Visa card covering the periods August 22 through
September 21, 2001, and October 23 through November 20, 2001; a
monthly statement for a First Horizon Visa card covering the
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