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know of none. Also, petitioner has not provided any logs or
other evidence of his use of the Audi.
The substantiation requirements do not apply to a qualified
nonpersonal use vehicle. Sec. 274(d). A qualified nonpersonal
use vehicle is “any vehicle which, by reason of its nature, is
not likely to be used more than a de minimis amount for personal
purposes.” Sec. 274(i). Petitioner contends that the Jeep is a
qualified nonpersonal use vehicle. We disagree. Sec. 1.274-
5T(k)(2)(ii), Temporary Income Tax Regs., 50 Fed. Reg. 46033
(Nov. 6, 1985) (partial list of qualified nonpersonal use
vehicles, including clearly marked police and fire vehicles,
ambulances, hearses, vehicles designed to carry cargo with a
gross weight of more than 14,000 pounds, bucket trucks, cement
mixers, combines, cranes, derricks, delivery trucks with seating
only for the driver, dump trucks, flatbed trucks, forklifts,
refrigerated trucks, school buses, tractors, and other special
purpose farm vehicles.) A Jeep is not like these specialized-use
vehicles.
We conclude that petitioner may not deduct amounts for the
Jeep in excess of that allowed by respondent.
To reflect concessions and the foregoing,
An order will be issued denying
in part respondent's motion to strike
the testimony of George F. Belyea and
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