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Tax Regs., 50 Fed. Reg. 46018 (Nov. 6, 1985). Where a taxpayer
makes regular trips to a certain location, she may satisfy the
adequate record requirement by recording the total number of
miles driven during the year, the length of the route once, and
the date of each trip at or near the time of the trips. Id.
In the present case petitioner has substantiated the number
of round trips she made for business purposes between her
residence and her temporary work sites and the distance of each
round trip. We have found that in addition to the undisputed
5,040 business miles that petitioner drove to Bakersfield, she
also drove 24,598 miles to various temporary work sites during
1997. Since petitioner has satisfied the adequate record
requirement for this mileage and therefore substantiated this
business expenditure, we hold that petitioner is entitled to the
claimed deduction to the extent of the substantiated mileage
(24,598 miles plus the undisputed 5,040 miles) at the appropriate
rate for 1997.
If a taxpayer’s otherwise deductible traveling expenses are
reimbursed by her employer, the taxpayer is entitled to a
deduction only for the amounts in excess of the reimbursements.
See Jackson v. Commissioner, T.C. Memo. 1999-226; sec. 1.162-
17(b)(3), Income Tax Regs.; sec. 1.274-5T(f)(2)(iii), Temporary
Income Tax Regs., 50 Fed. Reg. 46028 (Nov. 6, 1985).
Petitioner admitted that her employer reimbursed her $525
for her vehicle expenses in 1997. Petitioner did not report the
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