In Hammond v Commissioner, T.C. Summary Op. 2004-156 (11/10/04), the taxpayer earned $150,000 as a researcher at Eli Lilly & Co. and $5,000 for teaching a graduate level course at Indiana University (90 miles from his home and 60 miles from Eli Lilly) two evenings per week. The Tax Court denied the taxpayer’s claimed $1,500 deduction for dinner expenses the evenings he taught at Indiana.
Tax Court: Indiana Professor Cannot Deduct Cost of Dinner
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