James M. and Ruth J. Riley - Page 22

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          C.   Travel Expenses                                                        
               In general, expenses incurred for a taxpayer’s daily meals             
          and lodging and for commuting between the taxpayer’s residence              
          and the taxpayer’s place of business are nondeductible personal             
          expenses.  Sec. 262(a); see, e.g., United States v. Correll, 389            
          U.S. 299 (1967); Commissioner v. Flowers, 326 U.S. 465, 472-473             
          (1946); Barry v. Commissioner, 54 T.C. 1210, 1214 (1970), affd.             
          per curiam 435 F.2d 1290 (1st Cir. 1970); see also secs.                    
          1.162-2(e), 1.262-1(b)(5), Income Tax Regs.  By contrast,                   
          traveling expenses, including amounts expended for meals and                
          lodging, may be deducted if they are incurred while away from               
          home in the pursuit of a trade or business or related to                    
          income-producing property.8  Secs. 162(a)(2), 212, 262.                     
               1.   Record Keeping                                                    
               A taxpayer is required to maintain records sufficient to               
          establish the amount of his deductions.  See sec. 6001; sec.                
          1.6001-1(a), Income Tax Regs.  When a taxpayer establishes that             
          he paid or incurred a deductible expense but does not establish             
          the amount of the deduction, we may estimate the amount allowable           
          in some circumstances.  Cohan v. Commissioner, 39 F.2d at 543-              
          544.  There must be sufficient evidence in the record, however,             

               8For a taxpayer to be considered “away from home” within the           
          meaning of sec. 162(a)(2), the taxpayer must be on a trip that              
          requires the taxpayer to stop for sleep or a substantial period             
          of rest.  United States v. Correll, 389 U.S. 299 (1967);                    
          Strohmaier v. Commissioner, 113 T.C. 106, 115 (1999).                       





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