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1.162-17(b)(3), Income Tax Regs.; sec. 1.274-5T(f)(2)(iii),
(5)(i), Temporary Income Tax Regs., 50 Fed. Reg. 46028 (Nov. 6,
1985).
Section 274(d) provides that no deduction is allowable under
section 162 for any traveling expenses, including meals and
lodging while away from home, or with respect to any listed
property, defined in section 280F(d)(4) to include passenger
automobiles, unless the taxpayer complies with strict
substantiation rules. See sec. 274(d)(1), (4). In particular,
the taxpayer must substantiate the amount, time, place, and
business purpose of the expenses by adequate records or by
sufficient evidence corroborating his own statement. See sec.
274(d); sec. 1.274-5T(b)(2), (6), (c), Temporary Income Tax
Regs., 50 Fed. Reg. 46014, 46016 (Nov. 6, 1985).
Petitioners admit that some of their employee business
expenses were reimbursed by their respective employers. They
contend, however, that some of their employee business expenses
were not reimbursed and therefore are deductible.
Petitioners argue that petitioner husband was reimbursed for
the use of his automobile at mileage rates which were less than
the "standard mileage rates" established by respondent for the
taxable years in issue.4 They contend that the differences in
4 The standard mileage rates for an employee's use of his
own passenger vehicle for business purposes during 1990, 1991,
(continued...)
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