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and summary to substantiate the mileage. We find that this
evidence is not credible. Mr. Nitschke testified that he kept a
daily log in his vehicle, and that he would then on a daily basis
report the amount of mileage he incurred to his wife, who would
record this information in another log (the log presented as
evidence). We do not believe that petitioners would use this
method of recording mileage on a daily basis. Furthermore, the
mileage reflected in the log are often round numbers, and Mr.
Nitschke testified that he thought the mileage amounts were
“conservative numbers”. Both of these facts suggest that
petitioners’ purported log was in fact based upon estimates, and
was not created in the alleged manner. Because petitioners have
not presented credible substantiation for the mileage expense, we
uphold respondent’s determinations with respect to these
deductions.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011