- 4 - short, petitioner has not met the substantiation requirements of section 274(d). Section 1.274-5T(a), Temporary Income Tax Regs., 50 Fed. Reg. 46014 (Nov. 6, 1985), provides that a taxpayer shall not be allowed a deduction based on approximation or the taxpayer’s unsupported testimony. Accordingly, we hold that petitioner is entitled to a mileage deduction limited to the miles set forth on the job worksheets. Contentions we have not addressed are irrelevant, moot, or meritless. To reflect the foregoing, Decision will be entered under Rule 155.Page: Previous 1 2 3 4 5Last modified: November 10, 2007