Jack S. Morris and Dorothy Morris - Page 17




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          taxpayer uses a vehicle for both business and personal purposes,            
          and he uses the vehicle for deliveries on a regular, established            
          route, then he may satisfy the adequate record requirement by               
          recording the total number of miles driven during the tax year,             
          the length of the route, and the date of each trip.  The date of            
          each trip should be recorded at or near the time of each trip.              
          In addition, the taxpayer could establish the date of each trip             
          with a receipt, record of delivery, or other documentary                    
          evidence.  See sec. 1.274-5T(c)(2)(ii)(C)(1), Temporary Income              
          Tax Regs., 50 Fed. Reg. 46018 (Nov. 6, 1985).  If a taxpayer                
          cannot meet the requirements of section 274(d), then he is not              
          entitled to a deduction.                                                    
               A. Automobile Expenses                                                 
               Petitioner deducted the following amounts related to his               
          1995 Dodge van and 1997 Ford Mustang: $2,480 and $2,559 in 1996             
          and 1997, respectively, for car and truck expenses (mileage);               
          interest of $2,479 and $1,215 in 1996 and 1997, respectively; and           
          $2,152 for taxes and licenses in 1997.  Petitioner testified that           
          he used the van exclusively for the delivery of baked goods to              
          IBC’s customers on his days off and after hours.  Petitioner did            
          not testify as to the business use of the Mustang.  Petitioner              
          stated that when he purchased the Mustang, he stopped using the             
          van, as he did not need to deliver as much bread.  Petitioner               








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