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of travel denoted as "FUDD", or payroll travel, or for claimed
parking fees, tolls, property taxes, and interest. Sec. 1.274-
5T(c)(3)(iii), Temporary Income Tax Regs., 50 Fed. Reg. 46016
(Nov. 6, 1985).
We find, however, that petitioners, under the facts and
circumstances of this case, have provided an adequate record of
substantiation for the use of their truck for 162 round-trips of
162 miles each, or 26,244 miles of business transportation, from
petitioner's home office to and from Ro-Tile in 1994.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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