Edward D. Clark - Page 14

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          effect at the time each respective revenue procedure was                    
               Maersk furnished petitioner with lodging and meals without             
          charge while he was working on its vessels during the years in              
          issue.  Although petitioner did not pay for his meals while at              
          sea or while docked in foreign ports, he argues that he is                  
          entitled to deduct the full M&IE per diem rate for those days for           
          which he must include income earned in international waters.                
          Petitioner asserts that the applicable revenue procedures permit            
          him to deduct the full applicable M&IE rate for work-related                
          travel even though all of his meals were provided to him free of            
          charge by Maersk, but his only argument in support of this                  
          assertion rests on the absence of any explicit requirement in               
          Internal Revenue Service publications that a taxpayer actually              
          pay for his meals in order to qualify for the standard meal                 
          allowance deduction.                                                        
               Petitioner argues further that this issue is novel to the              
          Court.  We disagree.  In Johnson v. Commissioner, supra, the                
          taxpayer, also a merchant seaman, deducted the full Federal M&IE            
          rates on his return even though all of his meals were provided to           
          him free of charge by his employer.  We held that, because the              
          taxpayer’s actual expenses consisted solely of incidental                   
          expenses, his use of the M&IE rates to calculate his deductions             
          for business expenses due to travel away from home was limited to           

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