- 12 - considered Mr. Wasik to be away from Milwaukee during that time and reimbursed Mr. Wasik’s meals and lodging for that reason. It appears under the circumstances that respondent has conceded that Mr. Wasik was temporarily away from home with respect to the 2- week training session in Duluth. We shall discuss, therefore, infra whether petitioners met the strict substantiation requirements under section 274(d) concerning the vehicle expenses incurred traveling to Duluth for training. Substantiation of Expenses We next turn to the substantiation issues to determine whether petitioners are entitled to deduct any remaining expenses. We begin by noting the fundamental principle that the Commissioner’s determinations are generally presumed correct, and the taxpayer bears the burden of proving that these determinations are erroneous.5 Rule 142(a); INDOPCO, Inc. v. Commissioner, 503 U.S. 79, 84 (1992); Welch v. Helvering, 290 U.S. 111 (1933). Moreover, deductions are a matter of legislative grace, and the taxpayer has the burden to prove he or she is entitled to any deduction claimed. Rule 142(a); Deputy v. du Pont, 308 U.S. 488, 493 (1940); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934); Welch v. Helvering, supra. 5Petitioners do not claim the burden of proof shifts to respondent under sec. 7491(a). Petitioners also did not establish they satisfy the requirements of sec. 7491(a)(2). We therefore find that the burden of proof remains with petitioners.Page: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 NextLast modified: November 10, 2007