Barry S. and Yvonne C. Hillman - Page 29

                                        - 29 -                                         

          involving commuting expense, he clearly underestimated the amount            
          of nondeductible commuting mileage.  Dr. Hillman elsewhere                   
          testified that he held office hours and performed operations at              
          hospitals 4 to 5 days per week and made hospital rounds 5 to 6               
          days a week.  Thus, on the additional 1 to 2 days per week that              
          he made hospital rounds without holding office hours, he still               
          had nondeductible commuting expenses in connection with the trip             
          from his residence to the hospital, see Sheldon v. Commissioner,             
          supra at 27, which have not been accounted for in his estimation             
               Further, the record does not reveal what the distances were             
          between Dr. Hillman’s residence and the hospitals where he made              
          rounds.  Dr. Hillman testified that the distance between his                 
          residence and “the hospital” was about 12 miles, but according to            
          his other testimony there were five hospitals at which he                    
          operated.  Thus, there is no basis upon which we might estimate              
          the additional commuting mileage.                                            
               Finally, we find Dr. Hillman’s estimates improbable.11  Even            
          if we reduce Dr. Hillman’s total business miles claimed by an                
          additional 2 days per week of 24 commuting miles per day (or                 
          2,492 miles per year), the result is that Dr. Hillman is                     

               11 As noted previously, the incorrect representations                   
          regarding a horse’s valuation on petitioners’ 1994 return, among             
          other inconsistencies, cast doubt on Dr. Hillman’s testimony, and            
          we therefore give it less weight in this context as well.                    

Page:  Previous  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  Next

Last modified: May 25, 2011