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returned home each day, and the record is insufficient to show
the occasions that he was away from home overnight. See, e.g.,
Bissonnette v. Commissioner, 127 T.C. 124 (2006). Mrs. Lease
testified that there were no receipts and that the meals were
likely paid for in cash. Accordingly, we must hold that
petitioners are not entitled to the $5,503 meal expense
deductions claimed for tax year 2002.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: March 27, 2008