- 5 -
8 Days x $205 Boston, Massachusetts = 1,640.
5 Days x $142 Fort Lauderdale, Florida = 710.
Rental Cars & Other Travel Related Costs= 1,175.
Taxpayer also took a Sailor Continuing Education Program. This
additional Rating is deductible since he already has other SAILOR
ratings and this course does NOT qualify him for a new occupation.
Note the Union paid the tuition in full. This is related
Educational Travel Expenses ONLY.
Total Mileage: 563 miles x $.365 = 205.
6 Days x $42 Fort Lauderdale, Florida = 252.
5 Days x $46 New York City <Manhattan>, NY= 230.
-------
Total Tax Court & IRS Allowed Sailor Travel 18,509.
& Auto Mileage =======
Petitioners concede that they are not entitled to deductions
for any of the mileage or rental car expense deductions claimed
for 2002 except the $205 claimed for the round trip mileage from
petitioner’s home in Sarasota to Fort Lauderdale, Florida, where
petitioner attended the firefighting school in April 2002.
Respondent concedes that petitioners are entitled to a
miscellaneous itemized incidental expenses deduction for 2002
equal to the per diem rates then applicable. Respondent
performed those calculations according to methods established by
relevant revenue procedures.
In a statement attached to their 2002 return, petitioners
listed their “other expenses” as follows:
Sailor Req’d Medicals $155
Sailor Req’d Phone/Pager 2,345
Sailor Req’d Supplies 643
They provided no receipts, other documentation, or explanations
to substantiate the amounts or business purposes of the expenses
claimed.
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Last modified: March 27, 2008