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McVeigh information about the expenses relating to the business
use of his automobile (e.g., the type of vehicle that he used for
business purposes, the percentage of business use of that vehi-
cle, and the miles traveled with that vehicle for business
purposes). Mr. McVeigh advised petitioner that he could claim as
an expense for the business use of his automobile either (1) a
standard mileage deduction or (2) a deduction for depreciation
and certain actual expenses (e.g., gasoline). However, in
preparing Schedules C of petitioner's returns for the years at
issue relating to Psychological Testing Services, Mr. McVeigh
erroneously claimed both a standard mileage deduction and a
deduction for depreciation and certain actual automobile ex-
penses, as follows:
Depreciation Standard Other
Year Expense Mileage11 Expenses12
1989 $2,167 $956 --
1990 2,600 875 $1,530
1991 2,550 1,856 634
Respondent determined in the notice of deficiency (notice),
and petitioner concedes, that petitioner is not entitled to
reduce his income from Psychological Testing Services for the
11 The standard mileage deductions claimed in Schedules C of
petitioner's returns for 1989, 1990, and 1991 relating to Psycho-
logical Testing Services were shown as deductions for "Car and
truck expenses".
12 The deductions for certain other automobile expenses that
were claimed in Schedules C of petitioner's returns for 1990 and
1991 relating to Psychological Testing Services were shown as
deductions for insurance and interest expenses.
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