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truck, the car driven by Mr. Beck, and the car driven by Michael.
Respondent allowed a vehicle expense deduction for 100 percent of
the use of the pickup truck, plus $100 per month for other
expense relating to vehicle use.
A taxpayer's costs of commuting to and from his place of
business are nondeductible, personal expenses. Fausner v.
Commissioner, 413 U.S. 838 (1973); Commissioner v. Flowers, 326
U.S. 465 (1946); Feistman v. Commissioner, 63 T.C. 129, 134
(1974); secs. 1.162-2(e), 1.262-1(b)(5), Income Tax Regs.
Mr. Beck and Michael used the corporate-owned automobiles to
commute to work and for personal purposes. Petitioners did not
keep logs for any business use of the vehicles, and the record
does not show that Beck's Liquors is entitled to a deduction
greater than the amount allowed by respondent. Beck's Liquors
may not deduct amounts in excess of those allowed by respondent.
3. Annual Meeting Expenses
Every summer, the Becks spent 1 or 2 weeks in a cabin at a
resort on Lake Melissa in Detroit Lakes, Minnesota. Michelle and
her three children stayed a week, and Michael stayed a couple
days. The corporate minute book reflects that the annual
stockholders meeting was held at the lake, and Beck's Liquors
paid the expenses incurred by the Becks for the vacation.
Although an informal annual stockholders meeting may have
been held during the week at the cabin, the trip was, in fact, a
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