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expense the unsubstantiated portion of the truck mileage related
to the alleged real estate activity.
As substantiation for petitioner's remaining 29,001-mile
business use of the truck, for his work with Ro-Tile, he provided
two calendars for the year 1994.6 Petitioner testified that he
kept one calendar "that was thrown into the car, that I would run
around in the car with"7 and one at home "on the wall". For days
when he expected to travel to Ro-Tile, a 162-mile round trip,
petitioner testified that he made a notation of the letters "RT"
on the calendars. Petitioner said that sometimes he failed to
make notations in the calendar that he kept at home, and indeed
there are many fewer "RT" notations on that calendar than on the
one he carried with him in the "car". Petitioner testified that
he made the "RT" notations in advance, because "I tried to plan
my month". There are crossed out "RT" notations that represent
days he thought he was going to Ro-Tile but for some reason did
not, according to petitioner. Petitioner made 162 "RT" notations
(that were not crossed out) on his "car" calendar.
6Respondent notes a relevance objection to these stipulated
items. We find them, however, clearly relevant to whether
petitioner has substantiated the business use of his truck under
sec. 274(d).
7In the context of the other evidence in this case, we
assume petitioner was referring to his pickup truck when he
testified that the calendar was kept in his "car".
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