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automobile. See sec. 280F(d)(4)(A)(i). To meet these
requirements petitioner must substantiate the amount of the
business use and total use of the automobile, the time of the use
of the automobile, and the business purpose for the use. See
sec. 1.274-5T(b)(6), Temporary Income Tax Regs., 50 Fed. Reg.
46016 (Nov. 6, 1985). Petitioner must maintain adequate records
such as a log, diary, or trip sheet. See sec. 1.274-5T(c),
Temporary Income Tax Regs., 50 Fed. Reg. 46016 (Nov. 6, 1985).
Petitioner’s records consist of a document prepared by his
secretary after the end of the year that contains headings as to
the date of travel, the place of travel, the general purpose of
the travel, and the mileage. There are, however, many problems
with the information contained in that document. It contains
petitioner’s transportation to and from his residence
(Philadelphia) and his place of business (New York), which
represents personal commuting and not deductible expenses. See
Holmes v. Commissioner, T.C. Memo. 1993-387. It also contains a
trip to Los Angeles, California, that petitioner admits was
erroneous. There are trips listed for which the stated mileage
is obviously wrong.3 Furthermore, the reasons stated for the
3 The one-way mileage from Baltimore, Maryland, to
Spartanburg, South Carolina, is approximately 525. Petitioner’s
records indicate that the mileage is 1,135. The records also
indicate that the mileage from Philadelphia, Pennsylvania, to
Miami, Florida, is 5,700. The actual mileage is approximately
2,600. It is clear that petitioner did not intend to list
(continued...)
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