- 8 -
the $16,828 claimed on 57,355 business miles. That same return
also stated that petitioner had no commuting mileage during 1994
and an additional 3,019 miles for other purposes. In the notice
of deficiency, respondent determined that petitioner had 53,755
business miles during 1994 instead of 57,355 miles claimed on the
return. Respondent allowed a deduction of $15,589 at the rate of
29 cents per mile and disallowed $1,239, the balance of the
amount claimed for 1994. For both years, the allowable business
mileage determined by respondent represented a disallowance of
3,600 miles for each year from the amounts claimed by petitioner
on his tax returns. At trial, counsel for respondent stated that
the disallowed mileage represented mileage that respondent
determined to be commuting mileage by petitioner with respect to
his ministerial and insurance activities. As to the insurance
activity, respondent determined that petitioner incurred
commuting mileage from his residence to his first destination and
from his last destination to his residence. The disallowed
commuter mileage also included the mileage from petitioner's
residence to and from the areas where petitioner was involved in
his ministerial activity.
Petitioner has not challenged the formula or the method by
which respondent determined the 3,600 disallowed business miles
for each year at issue. Petitioner contends that his principal
place of business for both the insurance and ministerial
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011