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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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