Barry D. and Suzanne B. Whalley - Page 11

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          deduction on the basis of any approximation or the unsupported              
          testimony of the taxpayer.  Sec. 1.274-5T(a), Temporary Income              
          Tax Regs., 50 Fed. Reg. 46014 (Nov. 6, 1985).                               
               In 1991, Mrs. Whalley drove 590 miles in connection with               
          three different business conferences she attended in California.            
          She took a management class in Monterey, a public service seminar           
          in San Mateo, and a supervisory skills program in San Jose.                 
          Petitioner's testimony coupled with the documentary evidence                
          submitted at trial establishes the time and place of the business           
          conferences, that they were attended by Mrs. Whalley for                    
          business, and that she drove 590 miles to attend them.                      
          Accordingly, petitioners have met the requirements of sections              
          162 and 274(d) and therefore may deduct the expenses incurred in            
          connection with such mileage.                                               
               For 1991 and 1992, however, we sustain respondent's                    
          determination as to the balance of the 4,110 and 5,278 miles                
          driven, respectively, by Mrs. Whalley for miscellaneous meetings            
          that she allegedly attended on behalf of the police department.             
          The mileage claimed is not supported by a logbook or diary, but             
          rather consists of a handwritten index created by petitioner.               
          Moreover, petitioner's testimony regarding the alleged business             
          purpose of such mileage traveled is uncorroborated by any                   
          testimonial or documentary evidence from Mrs. Whalley or her                
          employer.  We note that the absence of such evidence may lead the           
          finder of fact to infer that such evidence, if presented at                 




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