Barry S. and Yvonne C. Hillman - Page 28

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               The amounts claimed on petitioners’ returns for automobile              
          business mileage were computed using the standard mileage rate               
          for the years in issue.  See Rev. Proc. 93-51, 1993-2 C.B. 593;              
          Rev. Proc. 92-104, 1992-2 C.B. 583.  Although these revenue                  
          procedures permit taxpayers to use a per-mile estimate of                    
          automobile expenses in lieu of documenting actual expenses,                  
          taxpayers must still prove the actual business miles driven                  
          during the year.  See Power v. Commissioner, T.C. Memo. 1990-583.            
          Dr. Hillman testified that he provided estimates of his annual               
          business mileage to his accountant by taking the change in the               
          miles on his odometer for the year, and subtracting an amount                
          equal to 24 miles per day (i.e., one round trip from his                     
          residence to his medical office) for each of the 4 days per week             
          that he held office hours.  Dr. Hillman did not maintain any                 
          mileage logs or similar documentation of his business use of an              
          automobile and was unaware at the time of trial of the total                 
          mileage he drove during the years in issue.10                                
               There are a number of problems with petitioners’ attempt to             
          prove additional business mileage.  First, Dr. Hillman’s                     
          testimony reveals that by counting only 4 days per week as                   

               10  Dr. Hillman’s testimony also did not establish that he              
          utilized a single vehicle exclusively for transportation in                  
          connection with his medical duties, although this position may be            
          implicit in his testimony.  Because we find petitioners’ proof of            
          additional business miles unavailing for other reasons, we need              
          not pursue this particular infirmity.                                        

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