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diary, log, statement of expense, trip sheets, or similar record
* * * and documentary evidence * * * which, in combination, are
sufficient to establish each element of an expenditure”. Sec.
1.274-5T(c)(2)(i), Temporary Income Tax Regs., 50 Fed. Reg. 46017
(Nov. 6, 1985) (emphasis added).
Petitioner did not maintain a mileage log. Carroll
testified that petitioner made one round trip between his Fresno
and Merced offices every other Wednesday. Petitioner testified
that the distance between his Fresno and Merced offices was 60
miles each way. Respondent allowed a deduction for 120 miles of
travel per week at the statutory mileage rate of 31 cents per
mile ($1,934.40 per year).
Petitioner failed to explain coherently the basis for the
additional amounts claimed. Petitioner’s testimony suggests the
additional amounts claimed are an estimate of commuting expenses
between his home and office. Commuting expenses are not
deductible. See sec. 162; Fausner v. Commissioner, 413 U.S. 838
(1973); Heuer v. Commissioner, 32 T.C. 947, 951 (1959), affd. per
curiam 283 F.2d 865 (5th Cir. 1960); Reynolds v. Commissioner,
T.C. Memo. 2000-20. Commuting expenses between a home office and
another place of business are deductible if the home office is
the taxpayer’s principal place of business. Strohmaier v.
Commissioner, 113 T.C. 106, 113-114 (1999); Curphey v.
Commissioner, 73 T.C. 766, 777-78 (1980); Gosling v.
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