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substantiation requirements set forth in section 274(d) before
such expenses will be allowed as deductions.
In order for petitioners’ claimed respective expenses
relating to the use of their automobile, cell phones, and pager
and for meals to be deductible, such expenses must satisfy the
requirements of not only section 162(a) but also section 274(d).
To the extent that petitioners carry their burden of showing that
the respective expenses relating to the use of their automobile,
cell phones, and pager and for meals satisfy the requirements of
section 162(a) but fail to satisfy their burden of showing that
such expenses satisfy the recordkeeping requirements of section
274(d), petitioners will have failed to carry their burden of
establishing that they are entitled to deduct such expenses,
regardless of any equities involved. See sec. 274(d); sec.
1.274-5T(a), Temporary Income Tax Regs., 50 Fed. Reg. 46014 (Nov.
6, 1985).
The recordkeeping requirements of section 274(d) will
preclude petitioners from deducting expenditures otherwise
allowable under section 162(a) relating to the use of their
5(...continued)
nications equipment). Sec. 280F(d)(4)(A)(i), (v). Petitioners
contend that during 2002 Mr. Shoemaker drove a passenger automo-
bile when he traveled to and from the job site locations to which
he was assigned by his employer Freestate. On the record before
us, we find that petitioners’ automobile, which is not subject to
any of the exceptions in sec. 280F(d)(4)(C) or (5)(B), petition-
ers’ cell phones, and petitioners’ pager are listed property
within the meaning of sec. 280F(d)(4).
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