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shoes, supplies, uniform cleaning, financial publications,
cellular telephone, and equipment.
Petitioners timely filed a petition.
OPINION
The parties resolved many of the disputed expenses before
trial. We are asked to determine whether petitioners are
entitled to deduct the remaining expenses. We begin by
considering whether Mr. Wasik was away from home when he incurred
expenses for his vehicle, meals, and lodging in Milwaukee and his
vehicle expenses he incurred when attending training in Duluth.
Travel Expenses While Away From Home
We begin by briefly outlining the rules for deducting travel
expenses. A taxpayer may deduct reasonable and necessary travel
expenses such as those for vehicles, meals, and lodging incurred
while away from home in the pursuit of a trade or business.
Secs. 162(a)(2), 262(a).4 A taxpayer must show that he or she
was away from home when he or she incurred the expense, that the
expense is reasonable and necessary, and that the expense was
incurred in pursuit of a trade or business. Commissioner v.
Flowers, 326 U.S. 465, 470 (1946). The determination of whether
the taxpayer has satisfied these requirements is a question of
fact. Id.
4All section references are to the Internal Revenue Code in
effect for 2003, and all Rule references are to the Tax Court
Rules of Practice and Procedure, unless otherwise indicated.
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