Edward D. Clark - Page 15

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          the incidental portion of those rates.  Id. at 210-211.  The                
          taxpayer established that he had incurred incidental expenses               
          during his travel away from home and was allowed to use the                 
          incidental portion of the M&IE rates to substantiate those                  
          expenses in lieu of providing actual receipts.                              
               The purpose of the Federal per diem rates is to ease the               
          burden of substantiating travel expenses away from home, not to             
          eliminate the requirement that those expenses be incurred before            
          they can be claimed as deductions from income.  Although                    
          petitioner contends that the Court has not yet addressed this               
          issue, we explicitly stated in Johnson v. Commissioner, supra at            
          227:  “We do not read the revenue procedures to allow a taxpayer            
          to use the full M&IE rates when he or she incurs only incidental            
          expenses.”  Petitioner is not entitled to deductions for meal               
          expenses he did not pay or incur.  See Balla v. Commissioner,               
          T.C. Memo. 2008-18.  He is, however, as respondent has conceded,            
          entitled to a miscellaneous itemized deduction for incidental               
          expenses as permitted in Johnson, and the applicable revenue                
          procedures for the years in issue, but only with respect to those           
          days when petitioner was working in international waters and for            
          which he must include income earned.                                        

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