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Activity Miles Amount
Living trusts 1,096 $301.43
Food supplement 1,269 349.03
Nebraska Street 863 237.27
3,228 887.73
Respondent concedes that petitioners may deduct $141.35 of
this amount based upon the 514 miles petitioners' log shows they
traveled from January to April 1991 for all three activities.
This amount reflects all of the miles petitioners recorded in
their log from January to April 1991. Petitioners contend that
they may deduct additional amounts for their living trust
activity, food supplement business, and the Nebraska Street
property. As discussed next, petitioners may deduct some amounts
and may not deduct others.
a. The Living Trust Business
Petitioners lost their log for May to December 1991.
Petitioners contend that they may challenge respondent's
determination by secondary proof where records are unavoidably
lost. Citing Andrew Crispo Gallery, Inc. v. Commissioner, 16
F.3d 1336 (2d Cir. 1994), affg. in part and vacating and
remanding in part T.C. Memo. 1992-106.
In Andrew Crispo Gallery, Inc., the taxpayer, an art
gallery, was the subject of a Federal tax fraud investigation.
Id. at 1339. In 1984, the Department of Justice subpoenaed the
taxpayer's records. Id. In 1986, the gallery asked the
Government to return the records. Id. The Department of Justice
returned some records in 1987 and 1988, but they were in
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