- 13 - activities. Browning v. Commissioner, 890 F.2d at 1087-1088. Petitioner has failed to establish that the business use of his home is within the exception provided in section 280A(c)(1)(A). As such, petitioner's dwelling unit does not qualify as a home office, and we deny petitioner's claims for deductions related to his home. (B) Car and Truck Expenses Petitioner claims automobile expense deductions with respect to three vehicles used during the years 1990, 1991, and 1992. Petitioner's automobile logs, offered as substantiation for these expenses, were not prepared contemporaneously. Petitioner claims that all the vehicles in question were used exclusively for business purposes. (1) 1985 Nissan Sentra For 1990, petitioner claims that he used his 1985 Nissan exclusively for business purposes. The total mileage for the year is 23,900 miles. Of this amount, 22,767 miles are travel between petitioner's teaching job in Sacramento, and his residence in Lodi.5 We find that petitioner's primary motivation in traveling between Sacramento and Lodi was to commute to and from the home where he and his family resided. Petitioner would have returned to his Lodi residence regardless of whether it also 5 The remaining 1,133 miles relate to travel away from petitioner's home and are separately discussed infra.Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Next
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