-9-
In order to substantiate a deduction by means of adequate
records, a taxpayer must maintain a diary, a log, or a similar
record, and documentary evidence that, in combination, are
sufficient to establish each element of each expenditure or use.
Sec. 1.274-5T(c)(2)(i), Temporary Income Tax Regs., 50 Fed. Reg.
46017 (Nov. 6, 1985). To be adequate, a record must generally be
written. Each element of an expenditure or use that must be
substantiated should be recorded at or near the time of that
expenditure or use. Sec. 1.274-5T(c)(2)(ii)(C)(2), Temporary
Income Tax Regs., 50 Fed. Reg. 46019 (Nov. 6, 1985).
According to section 1.274-5T(c)(1), Temporary Income Tax
Regs., 50 Fed. Reg. 46016-46017 (Nov. 6, 1985):
the corroborative evidence required to support a
statement not made at or near the time of the
expenditure or use must have a high degree of probative
value to elevate such statement and evidence to the
level of credibility reflected by a record made at or
near the time of the expenditure or use supported by
sufficient documentary evidence. * * *
Thus, under section 274(d), no deduction may be allowed for
expenses incurred for use of a passenger automobile on the basis
of any approximation or the unsupported testimony of the
taxpayer. E.g., Golden v. Commissioner, T.C. Memo. 1993-602.
At trial, petitioner testified that he used an automobile
principally to commute to and from work. However, as we have
already observed, commuting expenses are personal and
nondeductible. Sec. 262; Commissioner v. Flowers, 326 U.S. at
473-474; secs. 1.162-2(e), 1.262-1(b)(5), Income Tax Regs.
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