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substantiated should be recorded at or near the time of that
expenditure or use. Sec. 1.274-5T(c)(2)(ii)(A), Temporary Income
Tax Regs., 50 Fed. Reg. 46017 (Nov. 6, 1985). Thus, under
section 274(d), no deduction shall be allowed for expenses
incurred for the use of a passenger automobile on the basis of
any approximation or the unsupported testimony of the taxpayer.
See, e.g., Ellison v. Commissioner, T.C. Memo. 1994-437.
For 1991 and 1992, petitioner claimed 100-percent business
use of his 1989 Chevrolet van. Petitioner, however, has not met
his burden of proof with respect to this issue. At trial,
petitioner submitted two invoices for mechanical work done on the
van. The first invoice, dated December 19, 1991, shows the
odometer at 55,248 miles; the second invoice, dated March 25,
1992, shows the odometer at 59,978 miles. Accordingly, the van
was driven 4,730 miles during approximately a 3-month period.
Petitioner concedes that he drove the van approximately 20,000
miles per year, which he alleges was for business. For 1991 and
1992, however, petitioner reported gross income on his Schedules
C of only $4,524 and $4,892, respectively, which represent less
than 200 billable hours in connection with his investigation
business, yet he asks us to find as fact that all 20,000 miles
driven on his van were for business purposes. Given this
scenario, such a conclusion is inconceivable. Furthermore,
petitioner failed to establish his actual percentage of business
use for the van.
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