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reimbursement for his mileage expenses from Hornbeck, the
firefighting course was not business related. Petitioner has
also adequately substantiated the time, place, and amount of the
travel for which he has claimed a business expense deduction.
The date and place of the firefighting course is undisputed, and
the parties have agreed that the distance between petitioner’s
home in Sarasota and Fort Lauderdale is approximately 209 miles.
Because petitioner drove round trip to Fort Lauderdale for
business-related training and was not reimbursed for his travel
expenses, petitioner is entitled to a deduction for his April
trip to and from Fort Lauderdale, calculated using the total
mileage to which the parties have agreed, 418 miles, and using
the applicable mileage rate for 2002. Although petitioner
testified that he also incurred unreimbursed work-related travel
expenses in the Fort Lauderdale area in transporting himself and
coworkers from their hotel to the training facility, he has not
presented a log substantiating those expenses, and his testimony
does not allow us to estimate them reasonably.
Other Job-Related and Miscellaneous Expenses
Petitioners claimed other job expense deductions in 2002 for
medical exams, phone and pager expenses, and supplies related to
petitioner’s profession. In 2003, petitioners claimed deductions
for tax preparation fees and again for phone and pager expenses.
However, they have provided no substantiation regarding the
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