Even though it may appear to taxpayers that mileage and meals are clearly related to their job, only in limited circumstances may deductions be claimed for such items. In the case of Wooten v. Commissioner, TC Summ. Op. 2017-58, the taxpayers discovered that none of the expenses they had claimed met the requirements to be deductible.
In this case the taxpayer was employed as a plumber/pipefitter for a contractor. In his job he had to work at various locations, some in Gulfport or Biloxi, Mississippi, which were 20-25 miles from his home and two in Hattiesburg, Mississippi which was about 56 miles from his home. Mr. Wooten kept logs of his travel to/from his home to these locations. He claimed a deduction for this mileage, along with a deduction for meals he consumed at these locations.
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