Estate of David B. Lease, Deceased, Kathy A. Lease, Administratrix, and Kathy A. Lease - Page 8




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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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