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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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Last modified: March 27, 2008