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miles from the taxpayer's home within the metropolitan area that
was the taxpayer's principal or regular place of employment).
Ellwein v. United States, 635 F. Supp. 1453 (D.N.D. 1986) (work
sites at distances of 39 miles and 45 miles within the work area
of the taxpayer's home), on remand from Ellwein v. United States,
supra. The extra 19 miles that Mr. Marple calculated he drove
each day on his way to the Mount Storm job site were attributable
to his choice to buy breakfast and gas at the Sheetz gas station
in Keyser. Mr. Marple admitted that this particular Sheetz was
not the only gas station available to him, and he further
admitted that he drove out of his way to go to this Sheetz each
morning because he liked the food and the price of gas at that
station. Mr. Marple’s decision to drive the extra 19 miles each
morning was thus motivated primarily by personal considerations,
rather than by any requirement of his employer. See Henry v.
Commissioner, 36 T.C. 879, 884 (1961); Sutter v. Commissioner, 21
T.C. at 173-174. We find that the Mount Storm job site was not
outside the metropolitan area where Mr. Marple lived and normally
worked. Accordingly, we conclude that petitioners are not
entitled to deduct business mileage under section 162 in excess
of the 3,304 miles conceded by respondent.
2. Meal Expenses
Expenses paid or incurred for a taxpayer’s daily meals are
generally nondeductible under section 262 as personal, living, or
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