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driven 12,905 total miles without any breakout of business miles
that would justify a depreciation deduction for that year.
Only the business purpose of the trip to Phoenix is
adequately substantiated by (1) a copy of the expense report
submitted to the law firm, (2) the travel expense analysis
prepared by Norman, which lists the cost of that trip as one of
Norman’s travel expenses for the audit year, and (3) the parties’
stipulation that all travel expenses that pertain to clients of
the law firm were reimbursed in full by that firm (which we
assume that petitioner included in gross income). The expense
report submitted by Norman to the law firm states that the round
trip covered 2,160 miles, which is 16.7 percent of the total
mileage (12,905 miles) for the 1994 tax year.
Because we find that the percentage of business use of the
auto during the audit year was less than 50 percent, depreciation
for the year is limited to straight line over a 5-year period, as
opposed to declining balance over a 3-year period as shown on the
Form 4562, Depreciation and Amortization, attached to the 1994
return. See secs. 280F(b)(1), 168(g)(2)(A) and (3)(D).
Depreciation is deductible only to the extent of business use.
D’Angelo Associates, Inc. v. Commissioner, 70 T.C. 121, 138
(1978); L&L Marine Serv. Inc. v. Commissioner, T.C. Memo. 1987-
428. Therefore, the correct automobile depreciation deduction
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