Robert A. White - Page 12

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          for overtime work.  The preparer calculated the total expense               
               Petitioner introduced 69 Inspection Overtime Forms and 12              
          monthly printouts of a computer calendar for 2003.  The Court               
          finds that petitioner worked the overtime shifts reflected on the           
          Inspection Overtime Forms.  The monthly computer calendar                   
          printouts purport to substantiate the dates, overtime hours,                
          locations, and miles driven for petitioner’s overtime shifts.               
               Petitioner drove to various locations for overtime work,               
          including BWI, his usual place of business.  He typically                   
          returned home before and after performing overtime inspections at           
          other locations.  He rarely drove directly from BWI to a second             
          work location.                                                              
               Petitioner did not identify the overtime shifts for which he           
          drove directly from one work location to a second work location.            
          Instead, he contends that all transportation for overtime is                
          deductible if outside his usual commute.  Transportation expenses           
          for trips between two places of business are deductible, but                
          transportation to and from work, whether for a regular shift or             
          for an overtime shift, is a nondeductible personal commuting                
          expense.  See Curphey v. Commissioner, 73 T.C. 766, 777 (1980).             
               Furthermore, petitioner admitted that DHS reimbursed him for           
          transportation expenses and that DHS provided a Government car              
          for trips between BWI and the seaport for ship inspection                   

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