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estimated for business use of his van for 1988, 1989, and 1991.
We disagree.
A taxpayer may not deduct costs for the use of a passenger
vehicle unless the taxpayer substantiates the amount of the
expense, the time and place of travel, and the business purpose
of travel with adequate records or sufficient evidence
corroborating the taxpayer's statement. See sec. 274(d).
Petitioners contend that section 274(d) does not apply to
petitioner's van. We disagree. Section 274(d) applies to
passenger automobiles and other property used as a means of
transportation. See sec. 280F(d)(4)(A)(i) and (ii). A passenger
automobile is any 4-wheeled vehicle (including vans) which is
manufactured primarily for use on public streets, roads, and
highways and is rated at 6,000 pounds gross vehicle weight or
less. See sec. 280F(d)(5)(A). Petitioners have not shown that
the van has a gross weight of 6,000 pounds or more. Thus, the
substantiation requirements of section 274(d)(4) apply to
petitioner's van.
Less than a year before trial and at least 6 years after the
last year in issue, petitioner prepared a written estimate of his
business mileage from memory. He did not use any records to
prepare the estimate. Petitioner's testimony and written
estimate of his business mileage fail to satisfy the
substantiation requirements of section 274(d). See sec. 1.274-5,
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