Lucine Williams - Page 4

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          dump truck at a yard in Compton, California, and used his pickup             
          truck to go from home to the yard.  As a dump truck driver,                  
          petitioner usually worked at construction sites hauling materials            
          like dirt, broken asphalt, and concrete.  The Public Utilities               
          Commission of the State of California issued petitioner a special            
          license to operate as a dump truck driver.  That license provides            
          that petitioner may only use the truck within a 50-mile radius of            
          the point of operations.                                                     
               Petitioner had his return prepared by R. Milo Gilbert (Mr.              
          Gilbert).  Mr. Gilbert has been preparing petitioner’s returns               
          for many years.  On his 1991 Federal income tax return,                      
          petitioner reported the purchase of 12,000 gallons of gasoline               
          for which he claimed a credit of $1,692.  He also reported the               
          purchase of 31,635 gallons of diesel fuel for which he claimed a             
          credit of $6,359.  In addition, a $198 credit was claimed for                
          “diesel powered light trucks and vans”, arriving at a total                  
          credit of $8,249.  Mr. Gilbert testified that in preparing                   
          petitioner’s tax returns he always claimed the fuel tax credit.              
          In support of the substantiation of the number of gallons of fuel            
          purchased, the parties stipulated to an adding machine tape                  
          reflecting total fuel purchases of $11,636.15.                               
               Respondent’s determinations are presumed correct, and                   
          petitioner bears the burden of proving them erroneous.  Rule                 
          142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).                        





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