Jozsef and Zsuzsanna Balla - Page 14




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          October 2003 and at $3 per diem for the months November and                 
          December 2003, in accordance with the applicable revenue                    
          procedures.  See Rev. Proc. 2002-63, sec. 4.05; Rev. Proc. 2003-            
          80, sec. 4.05.  The pay schedule provided by Hornbeck shall be              
          used to calculate the number of days that petitioner worked, all            
          of which were away from home, during 2003.                                  
          The Fort Lauderdale Trip--Firefighting School                               
               Section 274(d) limits deductions for travel expenses                   
          otherwise allowable under section 162 to those expenses that the            
          taxpayer substantiates by adequate records or sufficient evidence           
          corroborating the taxpayer’s own statement of the amount and                
          business purpose of the expense, as well as the time and place of           
          the travel.  Respondent argues on brief that petitioners are not            
          entitled to the deduction for mileage-related travel expenses for           
          petitioner’s Fort Lauderdale trip to attend firefighting school             
          because petitioners have not substantiated the business purpose             
          of the trip.  To support this position, respondent relies on the            
          absence of testimony by petitioner about why firefighting school            
          was ordinary or necessary for his employment or about what                  
          business benefit petitioner derived or hoped to derive from his             
          attendance at the school.  Respondent also argues that, because             
          Hornbeck did not require or pay for the firefighting course or              
          expenses related to that course, it was not an ordinary or                  
          necessary business expense to petitioner.  Hornbeck did have a              







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