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business purposes by the standard rate. Rev. Proc. 95-54, 1995-2
C.B. 450. The standard mileage rate for 1996 was 31 cents per
mile. Id. A taxpayer may choose to use the standard mileage
rate in lieu of the actual automobile expenses. Id.; Nash v.
Commissioner, 60 T.C. 503, 520 (1973); Parker v. Commissioner,
T.C. Memo. 1993-15. However, if the taxpayer chooses to use the
standard mileage rate, he or she is precluded from depreciating
the vehicle in the same year. Rev. Proc. 95-54, 1995-2 C.B. 450.
Petitioner claimed a car and truck expense deduction on his
1996 Federal income tax return of $7,714 based upon actual
expenditures for the use of his Lexus in the conduct of his
business. Petitioner testified that the car and truck expense
reported on his return was based on actual expenditures including
automobile insurance, gasoline, oil change and maintenance, and
automobile payments. Petitioner offered into evidence two Jiffy
Lube receipts totaling $111.14 and a mileage log prepared during
the audit. Petitioner offered no other evidence substantiating
the $7,714 car and truck expense. At trial, petitioner did not
dispute respondent’s mileage calculation for the business use of
his Lexus during 1996.
Upon the basis of the record, we find that petitioner failed
to substantiate the car and truck expense deduction beyond that
which respondent allowed using the standard mileage rate. As a
result, petitioner is not entitled to depreciate the Lexus within
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