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mileage log and the handwritten log. The mileage log contained
information relating to the dates on which petitioner purchased
gasoline for the motor home, the cities in which it was pur-
chased, the odometer readings of the motor home, the generator
use of the motor home, the number of gallons of gasoline pur-
chased, the respective dollar amounts paid for the gasoline
purchased, and other miscellaneous motor home expenses, such as
propane refills. The handwritten log consisted of 61 pages of
notes in which petitioner described in detail his experiences
during the trips that he and Ms. Perry took in the motor home
during the months of April through October 1989, including the
places at which they camped, the walks and hikes they took, the
flowers, plants, and wildlife they saw, an old grave site they
visited, the sunrises and the sunsets they watched, and the food
they ate. Neither the mileage log nor the handwritten log in any
way indicated that there was any business purpose for the trips
that petitioner and Ms. Perry took in, or for any other use of,
the motor home during 1989.6 To the contrary, the handwritten
6 Petitioner testified that notations made in the far right
margin of the mileage log in the form of slash marks under a
column labeled "Calls" represent the times that he met with his
tenants in the motor home with respect to matters relating to his
real estate rentals. Petitioner further testified inconsistently
as to whether those notations were contemporaneous records of
those alleged meetings. The mileage log contained no notations
of (1) the names of the tenants with whom petitioner allegedly
met in the motor home, (2) the dates or the times of such alleged
meetings, or (3) the subjects that he discussed during such
alleged meetings. On the instant record, we place no particular
weight on the slash marks in the mileage log or, for the reasons
stated above, on petitioner's testimony concerning them in
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