Date of decision:
The petitioner managed construction projects and claimed employee business travel-related deductions. He kept a calendar that detailed the trips and also recorded his business miles. The IRS disallowed the deductions, but the court allowed the deductions because the calendar contained weekly mileage and detailed where petitioner was working and the dates he worked at various locations on a contemporaneous basis. The court noted that the petitioner also recorded the beginning and ending mileage. The court views the petitioner's testimony as credible and his records as adequate. Ressen v. Comr., T.C. Sum. Op. 2015-32