David B. Lease, a millwright, traveled to various worksites during 2002. On his 2002 tax return, Mr. Lease deducted $5,503 in meal expenses.

Mr. Lease died before this court case took place, so the burden of proving his expenses fell to Mrs. Lease. Mrs. Lease could produce no receipts or other record of Mr. Lease’s meal expenses.

Obviously, the court denied Mr. Lease any deductions for the meal expenses.1

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