Daily Tax Report ®

Case: Attorney’s Travel Expenses Not Deductible for Lack of Substantiation (T.C. Memo) (IRC §162)

Jan. 14, 2020, 5:00 AM

Expenses for hotels, flights, and travel were denied for lack of substantiation where attorney failed to keep adequate documentation to determine which expenses were for business and personal use, the U.S. Tax Court held in a memorandum opinion. Taxpayer, an attorney, claimed deductions for hotel stays and flights for work during a trial and for several trips, including his family members. The court agreed with the IRS’s denial of the deductions where Taxpayer failed to provide any evidence distinguishing which travel expenses were incurred for business and not personal purposes. The court similarly denied deductions for car and truck expenses...

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