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only 10 miles, in light of the parties’ stipulation that the one-
way distance between his home and his workplace is about 34
miles. Supra table 3. Finally, we do not have any explanation
of why on his tax return petitioner claims to have used his auto
to go to work on 250 days of the year (average daily round trip
commute of 10 mi., divided into total 1987 commuting distance of
2,500 mi.), while in his diary, petitioner claims to have had
business meals on 304 days.
Even if we were to find that petitioner substantiated some
vehicle-related expenses, any such allowance would be well under
$1,000. We note that both sides agree that the 2-percent floor
on miscellaneous itemized deductions is $3,350. Supra table 2,
note 2. Table 2 shows that, even if we were to allow $1,000
vehicle expenses, when added to petitioner’s remaining claimed
miscellaneous deductions it would not be enough to enable
petitioner to pass the $3,350 threshold; thus petitioner is not
entitled to any net miscellaneous deductions. Under these
circumstances, it is not necessary for us to set a more precise
number on petitioner’s vehicle expenses, nor on his parking fees,
etc., nor on his other business expenses. We have already deemed
petitioner to have conceded the claimed tax preparation fees.
Supra note 2.
We hold for respondent on this issue.
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