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Mr. McGirl claimed deductions on the Yogurt Station's 1989,
1990, and 1991 corporate income tax returns for automobile
expenses in the amounts of $3,825, $3,900, and $4,125,
respectively. These expenses were apparently computed by
multiplying 15,000 annual miles by the prevailing standard
mileage rate. We find that the auto logs offered into evidence
by Mr. McGirl were not contemporaneously made, as required by
section 1.274-5(c)(2)(ii)(a), Income Tax Regs.
Mr. McGirl testified that he only kept track of business
miles on his auto logs, yet every mile driven is accounted for.
Either Mr. McGirl had no personal use whatsoever of his
automobile over a 3-year period or part, if not all, of the auto
logs is a fabrication. There is no credible evidence in the
record to suggest that Mr. McGirl drove his automobile solely for
business purposes. Based upon this implausibility and on the
following inconsistencies, we find Mr. McGirl's auto logs to be
fabrications. Mr. McGirl never offered the auto logs to the MDR
or the IRS when he was examined. The auto logs show annual
business mileage of 13,802, 17,626, and 20,079 for the years
1989, 1990, and 1991, respectively. However, the Yogurt Station
claimed exactly 15,000 business miles in each of the years in
issue. Mr. McGirl never gave the auto logs to Mr. Lauth, his tax
return preparer. Mr. McGirl saw no need to keep any business
receipts, invoices, books, or records, but maintained that he
kept "very accurate records" of the business use of his car. Mr.
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