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1997; i.e., 873 miles at 31.5 cents per mile. In the notice of
deficiency, respondent disallowed the amount claimed.
Section 162(a) allows a deduction for the ordinary and
necessary expenses paid or incurred during the taxable year in
carrying on a trade or business. To qualify for the deduction,
an expense must be both ordinary and necessary within the meaning
of section 162(a). Deputy v. duPont, 308 U.S. 488, 495 (1940).
Deductions are a matter of legislative grace, and the
taxpayer bears the burden of proving entitlement to any
deductions claimed. New Colonial Ice Co. v. Helvering, 292 U.S.
435, 440 (1934). Moreover, a taxpayer is required to maintain
records sufficient to establish the amount of his or her income
and deductions. Sec. 6001; sec. 1.6001-1(a), Income Tax Regs.
As stated previously, under certain circumstances where a
taxpayer establishes entitlement to a deduction but does not
establish the amount of the deduction, the Court is allowed to
estimate the amount allowable. Cohan v. Commissioner, supra. In
the case of travel expenses, however, specifically including
meals and lodging while away from home, as well as in the case of
entertainment expenses and expenses with respect to "listed
property", section 274(d) overrides the so-called Cohan doctrine.
Sanford v. Commissioner, 50 T.C. 823, 827 (1968), affd. per
curiam 412 F.2d 201 (2d Cir. 1969); sec. 1.274-5T(a), Temporary
Income Tax Regs., 50 Fed. Reg. 46014 (Nov. 6, 1985). Section
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