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Petitioner testified that he maintained a contemporaneous
automobile log during 1988 but that the log was destroyed when
the Solomons house burned down in early 1989. In place of the
original log, petitioner introduced a reconstruction of his
claimed business use of the automobile. Such a reconstruction is
allowed--
Where the taxpayer establishes that the failure to
produce adequate records is due to the loss of such
records through circumstances beyond the taxpayer's
control, such as destruction by fire, flood,
earthquake, or other casualty, the taxpayer shall have
a right to substantiate a deduction by reasonable
reconstruction of his expenditures or use. [Sec.
1.274-5T(c)(5), Temporary Income Tax Regs., 50 Fed.
Reg. 46006 (Nov. 6, 1985).]
Respondent argues that petitioner's reconstruction is not
reasonable.
Petitioner's 1988 Form 2106 indicates that his vehicle was
driven a total of 18,350 miles during 1988. According to
petitioner's 1988 Form 2106, 16,000 miles was business mileage,
1,500 miles was commuting mileage, and 850 miles was personal
mileage other than commuting. The reconstruction presented by
petitioner indicates 16,203 miles of purported business travel.
Respondent contends that it is unreasonable to conclude that
petitioner (in addition to the commuting mileage) drove only 850
personal miles during 1988, especially when petitioner has failed
to offer any proof of another vehicle used for personal
transportation.
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