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As previously stated, respondent has conceded that
petitioners have substantiated and may deduct travel expenses for
fuel, food, and lodging totaling $391.14 for 2001, $940 for 2002,
and $385.01 for 2003.
Respondent’s concession that petitioners have substantiated
these expenses is a concession that petitioner incurred the
expenses while he was away from home on business. Petitioners
substantiated those expenses with receipts and bank statements
provided to respondent and entered into the record of this case.
The receipts and bank statements show purchases that petitioner
made in States other than Utah dated as follows:
Date Source State
4/22/2001 Statement Wyoming
4/24/2001 Statement Wyoming
4/25/2001 Receipt/Statement Wyoming
4/26/2001 Receipt/Statement South Dakota
4/28/2001 Receipt/Statement Minnesota
5/3/2001 Receipt Iowa
5/10/2001 Receipt Minnesota
5/16/2001 Receipt Minnesota
5/23/2001 Receipt Iowa
5/30/2001 Receipt Minnesota
6/3/2001 Receipt Minnesota
6/5/2001 Receipt Minnesota
6/7/2001 Receipt/Statement Minnesota
6/14/2001 Receipt South Dakota
6/15/2001 Receipt Nebraska
6/16/2001 Receipt/Statement Minnesota
6/17/2001 Receipt Wyoming
9/5/2001 Receipt/Statement Wyoming
9/6/2001 Receipt/Statement Wyoming
9/6/2001 Statement South Dakota
9/7/2001 Receipt Minnesota
9/10/2001 Statement Minnesota
9/15/2001 Receipt/Statement Minnesota
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