- 6 -
job. The distance from Mr. Marple’s residence in Burlington to
the Mount Storm job site, via the most direct driving route of
Burlington to New Creek, West Virginia, to Bismarck, was 32
miles. Mr. Marple would go to the Mount Storm job site by first
driving to Keyser, West Virginia (Keyser), where he would stop at
a Sheetz station to buy gas for his truck and breakfast. The
Sheetz in Keyser was not the only gas station available to Mr.
Marple; however, he preferred this station to those closer to his
home or on the more direct route to the Mount Storm job site
because of, among other things, the price of the gas and the
quality of the food. As a result of first driving to the Sheetz
in Keyser and then to the Mount Storm job site, Mr. Marple drove
51 miles from his residence in Burlington to the Mount Storm job
site on the mornings he reported to work during the year in
issue. Mr. Marple did not receive any reimbursement from API or
Local 100 for his travel or meal expenses incurred in working on
the Mount Storm job.
For taxable year 2002, Mr. Marple recorded his daily
business mileage on a calendar. On each working day, Mr. Marple
wrote down on the calendar the number of miles he drove from his
residence to a job site and then back. Mr. Marple considered
himself “out of town”, for the purpose of deducting business
mileage, at a distance of 45 to 50 miles from his residence in
Burlington.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: November 10, 2007