Pennel Phlander Irwin - Page 13

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            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.                                         






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