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Petitioner also provided documents reconstructing automobile
expenses for 1993 and for 1994 that are called “Schedule C Car
Expenses”. They show beginning, ending, and total mileage driven
and total personal and business miles driven. The reconstructions
state that the car was “Used for” petitioner’s legal practice,
real estate rental, and farm management travel. Petitioner
computed depreciation in the documents and listed expenses for
“Gas/Oil”, insurance, “Title”, “Repair-Tire”, and “Tolls/Parking”.
The third document for 1993 is “Schedule E: Automobile
Expenses”. It purports to allocate miscellaneous automobile
expenses to the “Rental Real Estate Management/Maintenance” of
three properties, one each located in Kentucky, Virginia, and
Illinois.
1. Law Practice Use
Petitioner takes the position that he is entitled to Schedule
C deductions for use of the Toyota automobile in his legal
practice. He used his car in his legal practice, petitioner
testified, “commuting to and from” his home “for the practice of
law”. He said he had several real estate closings and commuted to
and from the title company.
Generally, expenses that a taxpayer incurs in commuting
between his home and place of business are personal and
nondeductible. See Commissioner v. Flowers, 326 U.S. 465, 473-474
(1946); Heuer v. Commissioner, 32 T.C. 947, 951 (1959), affd. per
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