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Petitioner testified that he reconstructed his business
records from memory aided by review of his retained receipts.
Petitioner provided the Court with copies of what he characterizes
as receipts “representative” of those upon which he relied for his
1993 and 1994 reconstructions. We are, however, unable to
determine from the copies of receipts the purpose of any of his
automobile trips. The most detailed description that the
reconstructions give to explain his trips for “real estate
management” is “cleaning, leasing”, with reference to 3,646 miles
driven in 1993.
The most detailed of the three reconstructions for 1993
states mileage by month rather than by trip. The reconstruction
for 1994 gives only Schedule C totals for the year. Many of the
“representative” receipts are for automobile repairs having no
apparent relationship to any particular trip or business purpose.
Some of the gasoline receipt copies show that purchases were made
in States in which petitioners maintained property, adjacent
States, or States through which one might travel to reach such
States. But petitioners have failed to show that personal reasons
9(...continued)
under either sec. 162 or sec. 212. See Hardy v. Commissioner, 93
T.C. 684, 687-689 (1989); Goodwin v. Commissioner, 75 T.C. 424,
433 (1980), affd. without published opinion 691 F.2d 490 (3d Cir.
1982); Dean v. Commissioner, 56 T.C. 895, 902 (1971); Polachek v.
Commissioner, 22 T.C. 858, 863 (1954). Even if substantiated,
deduction of such expenses is specifically denied by sec. 195(a).
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