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Section 162(a) authorizes deductions for ordinary and
necessary expenses paid during the taxable year in carrying on a
trade or business. However, section 262 generally precludes
deductions for personal expenses. Thus, expenses incurred by a
taxpayer in commuting between his or her home and place of
business are personal and nondeductible. Commissioner v.
Flowers, 326 U.S. 465, 473-474 (1946); secs. 1.162-2(e), 1.262-
1(b)(5), Income Tax Regs.2
Moreover, section 274(d)(4) provides that no deduction is
allowable with respect to listed property, as defined in section
280F(d)(4), unless the deduction is substantiated in accordance
with the strict substantiation requirements of section 274(d) and
the regulations promulgated thereunder. Included in the
definition of listed property in section 280F(d)(4) is any
passenger automobile. Sec. 280F(d)(4)(A)(i).
In order to substantiate a deduction attributable to listed
property, a taxpayer must maintain adequate records or present
corroborative evidence to show: (A) The amount of the expense or
use, (B) the time and place of the expenditure or use of the
listed property, and (C) the business purpose for the expenditure
or use. Sec. 1.274-5T(b)(6), Temporary Income Tax Regs., 50 Fed.
Reg. 46016 (Nov. 6, 1985).
2 In contrast, expenses incurred in traveling between two
places of business are deductible. Heuer v. Commissioner, 32
T.C. 947, 953 (1959), affd. per curiam 283 F.2d 865 (5th Cir.
1960).
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