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corporate tax returns for the years in question. Although Mr.
McGirl produced auto logs at trial, he never presented the logs
to any representative of the IRS or the MDR during their
respective audits.
The original auto logs are composed of 8-� by 11 inch sheets
of white paper with the following typed headings above four
columns: Day/Month, Odometer Reading Start, Odometer Reading
End, and Business Purpose. There is a separate page for each
month. Each page has rows numbered 1 through 31 (corresponding
to the days of the month) on the left side. The beginning and
ending mileage columns account for every single mile the
automobile was driven during the 3 years; there are no mileage
gaps between entries. The auto logs reflect total mileage for
1989, 1990, and 1991 as 13,802, 17,626 and 20,079, respectively.
There is an abbreviated business purpose recorded for every
entry. Almost all of the entries in the business purpose column
are noted as "auction", "supplies", or "food supplies".
The auto logs are remarkably well preserved; they are not
folded, creased, or crumpled; there are no marks on the papers
that would indicate they were kept on a clipboard. The pages are
in pristine condition.
Petitioners' Business Records
Petitioners have thrown away almost every contemporaneous
piece of documentary evidence of their business activities, with
the exception of the business checking account and allegedly
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