- 11 - 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 atPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011