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rate for lodging, meals, and incidental expenses for the 5 days
that petitioner was not employed but was seeking work at the
Honolulu area union hall. Petitioners are entitled only to
lodging and incidental expense deductions for the 4 days that
petitioner worked on two of Matson Navigation’s ships and was
provided meals but incurred lodging expenses. See Federal Travel
Regulations, 41 C.F.R. sec. 301-11.18 (2002). For the 5 days
between June 24 and June 28, during which petitioner worked for
Matson Navigation on the SS Manulani and did not incur any
lodging or meal expenses, petitioners may deduct the applicable
per diem rate for incidental expenses only. See Johnson v.
Commissioner, 115 T.C. at 210-211; Federal Travel Regulations, 41
C.F.R. sec. 301-11.18 (2002).
Other Job-Related and Miscellaneous Expenses
Petitioners claimed other job expense deductions in 2002 for
medical exams, supplies, uniform expenses, and union dues.
Respondent has allowed a deduction of $718.45 for petitioner’s
union dues paid in 2002. Petitioners have not established that
they paid more than the amount respondent has allowed for
petitioner’s union dues in 2002. Petitioners have not
substantiated the amount of any of the other miscellaneous
expenses they claimed on their 2002 return. Although petitioners
presented copies of their credit card statements for 2002, the
statements do not list any items purchased by petitioner and
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